The AO passed the best judgment assessment under section 144 r.w.s 144B of the Act. The Assessee contented that due to bona fide reasons and unavoidable circumstances, the Assessee could not provide its submission and documents. Further, the Revenue proceeded without providing the Assessee with a sufficient or reasoned opportunity. Considering the facts and circumstances, the Court set aside the best judgment assessment and granted the Assessee one final opportunity to put forth his defense along with the documents. (SJ) (AY 2018-19)