2020 (8) TMI 64

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....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 sufficient or reasonable cause for delay. 3.1 Having considered the reasons explained by the assessee and particularly the fact that the assessee is....

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....hen 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 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....

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....ack 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 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 ....