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    <description>Completing an assessment without enabling the assessee to respond to the show-cause notice or attend a hearing, despite notice of the assessee&#039;s accident, contravenes fair-hearing requirements. The article notes that the accident prevented submission of objections and participation, and that this circumstance was communicated to and confirmed by the Revenue. It states that the assessment was set aside as unsustainable and remitted for fresh adjudication after issuing notice and allowing objections and a hearing.</description>
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      <description>Completing an assessment without enabling the assessee to respond to the show-cause notice or attend a hearing, despite notice of the assessee&#039;s accident, contravenes fair-hearing requirements. The article notes that the accident prevented submission of objections and participation, and that this circumstance was communicated to and confirmed by the Revenue. It states that the assessment was set aside as unsustainable and remitted for fresh adjudication after issuing notice and allowing objections and a hearing.</description>
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