TMI Blog2020 (8) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... ase the contention of the ld. AR cannot be accepted that the assessment orders framed by the AO for want of valid notice is void and liable to set aside. Appeals filed by the assessee against the assessment orders were dismissed by the ld. CIT(A) due to the delay in filing the appeal - CIT(A) held that these appeals filed by the assessee are not maintainable. It is pertinent to note that when the assessee was undisputedly out of India and residing in Australia and has not received the notices issued by the AO as well as assessment orders passed U/s 144 r.w.s. 147 then the reasons explained by the assessee for delay in filing the appeals ought to have been accepted as a reasonable cause. AO has accepted the fact that the assessee vac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed U/s271(1)(c) of the IT Act for the assessment years 2007-08 2008-09 respectively. 2. There is delay of 4 days in filing these appeals the assessee has filed an application for condonation of delay which is supported by an affidavit. 3. We have heard the ld. AR as well as ld. DR on condonation of delay. The assessee has explained the cause of delay as the assessee is a overseas citizen of India holding passport of Australia. Therefore, due to the reasons that the assessee is remained outside India, the appeals could not be filed within the period of limitation. Thus, the ld. AR has pleaded that the delay may be condoned. The ld. DR opposed to the contention of delay and submitted that the reasons explained by the assessee is suffi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 42(1) of the Act. The ld. AR has also referred affidavit filed by the assessee wherein the assessee as stated that the assessee was out of India when the notices were issued by the AO, therefore, assessee was not given an appropriate opportunity of hearing either by the AO or by the ld. CIT(A) to explain the source of expenditure incurred through credit card. He has further submitted that the expenditure were incurred by the assessee through the credit card given by the company in which the assessee is working as an employee and therefore, all these expenditure were incurred on behalf of the company. Therefore, assessing income in the hand of the assessee otherwise not sustainable when the credit card was given by the company and the expend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... server, who reported on the given address, the landlord reported him that the assessee was a tenant and he has vacated the house 6-7 years back and the present whereabouts jof the assessee is not known. Finally the notice u/s 148 was issued and served through affixture 29.03.2014 further, notice under sec. 142(1) alongwith questionnaire and for return dated 02.02.2015 issued. After knowing the fact that the assessee is not residing at the address where the notice was sent through speed post the AO attempted to serve the notice through alternative mode of affixture. Since, the assessee has not left his current address or any other address where the authorities can send the communication or notice, therefore, the Assessing Officer canno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in filing the appeals before the ld. CIT(A) is condoned. 7. Since, the ld. CIT(A) has not decided the appeals of the assessee on merits, therefore, the appeals arising from the ex- parte orders are set aside to the record of the ld. CIT(A) for giving one more opportunity of hearing to the assessee to explain the source of payment made through credit card. 8. The penalty orders passed U/s 271(1)(c) of the Act were also ex- parte order as nobody has appeared and the reasons for non appearance are the same as explained by the assessee in respect of the quantum of appeals. The ld. CIT(A) dismissed the appeal by treating the same as not maintainable due to delay. We have already considered the reasons for delay in filing the appeals in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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