Assessing Officer passed an ex-parte assessment order against assessee under section 144. Assessee filed an appeal before CIT(A)  after a delay of 1386 days. CIT(A) dismissed the appeal on the ground of delay. On appeal, the assessee contended that his father was lodged in jail and notices were issued to the jail superintendent, and no compliance with the notices issued by the Assessing Officer could be made. Tribunal held that since ex parte orders had been passed by the Assessing Officer without serving notice to assessee, delay in filing appeal was condoned and matter was remanded back to CIT(A)  to decide afresh on merits. (AY. 2017-18)