Held that the Assessee has not received the ex parte order passed by the CIT(A) owing to the inaction on the part of her Authorised Representative and learnt about the passing of the CIT(A)’s order only when she was informed to comply with the penalty notices, there exists sufficient and reasonable cause for the delay in filling the present appeal before the Tribunal and, therefore, the delay in filing the appeal is condoned. Matter was   remitted back to the CIT(A) to decide the appeal afresh after giving an opportunity of being heard to the assessee.(AY.2014-15)