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    <title>2016 (5) TMI 1349 - DELHI HIGH COURT</title>
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    <description>The Court directed the Assessing Officer to set aside the assessment order for the Assessment Year 2013-14 due to the Assessee&#039;s lack of representation, citing genuine reasons such as the Assessee&#039;s medical condition. A fresh assessment was ordered to ensure proper representation and a fair hearing, granting time for document collection and appointment of a representative. The judgment emphasized upholding the Assessee&#039;s rights by providing an opportunity for effective representation during the reassessment process.</description>
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      <description>The Court directed the Assessing Officer to set aside the assessment order for the Assessment Year 2013-14 due to the Assessee&#039;s lack of representation, citing genuine reasons such as the Assessee&#039;s medical condition. A fresh assessment was ordered to ensure proper representation and a fair hearing, granting time for document collection and appointment of a representative. The judgment emphasized upholding the Assessee&#039;s rights by providing an opportunity for effective representation during the reassessment process.</description>
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