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TMI Blog2020 (8) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... ation 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 sufficient or reasonable cause for delay. 3.1 Having considered the reasons explained by the assessee and particularly the fact that the assessee is a holder of Australian passport and in the inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee 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 expenditure were not incurred by the assessee in his personal capacity. Thus ld. AR has submitted that the orders passed by the authorities below may be set aside. 5. On the other hand, ld. DR has submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 cannot be held as fault for the service affected through affixation at the last non address. Hence, in the facts and circumstances of the case the contention of the ld. AR cannot be accepted that the assessment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 quantum appeals accordingly, these being the consequential to the quantum proceedings, the appeals arising from the penalty orders are also set aside to the record of the ld. CIT(A) for deciding the same afresh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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