Held that the assessee was suffering from cancer and therefore, could not produce the required factual detail before the authorities below and requested the matter be restored to the files of the Assessing Officer for assessment de novo. Under such facts and in the circumstances, since the actual facts of the issue were not available before the authorities, the decisions taken by the authorities were based on their own assumptions, though the assessee was also non-compliant and negligent in offering the proper response before the authorities. In the interest of substantial justice and as requested by the assessee which was not opposed by the Revenue, the appeal should be restored to the files of the Assessing Officer for fresh adjudication giving reasonable opportunity of being heard and to produce all the necessary information and evidence.(AY. 2006-07, 2007-08)