Dear Mr Sam
There is no cause for worry. Notice u/s 143(2) does not mandate your personal presence. in fact, you can write to the officer intimating your problem and ask him the details he requires to complete your assessment. in such case, the officer will issue a notice u/s 142(1), calling for details which you can comply with either personally, through a representative or even by registered post.
Your personal presence is must only if you are summoned u/s 131 of the Act to produce certain documents and recording statement under oath, which is not a regular phenomenon in assessment proceedings.
For information of other learned contributors to this forum, failure to comply with summons u/s 131 may attract:
1. Penalty u/s 272A i.e. Rs 10,000/- for default/ non compliance on each occasion. Such penalty is imposed by an officer not below the rank of Joint CIT after allowing opportunity to the assessee.
2. Failure to comply with summons under section 131 is sufficient reason to issue search warrant u/s 132 of Act.
3. The authority acting u/s 131 enjoys same powers as of a Civil Court and thus compliance to summons can be enforced by issuing arrest warrant.