were filed along with the applications seeking condonation of delay, accompanied by affidavits of the appellant. In the affidavit filed in support of the applications it was mentioned that, the orders of the original authority, which were passed in December, 2014, were not served on the appellant, till 10.08.2017. According to him, he joined a 'preaching service mission' and was associated with their activities at Punjab and Hyderabad, since July,2013. He was not available in Kerala since then. It is stated that, he has transferred the business activities to his brother-in-law, who was looking after the affairs since December,2013. According to the appellant, when he was out of station, only his father was residing in the address furnished to the authorities and that the father passed away on 29.05.2015. It is stated that, the father has not informed the appellant about receipt of any orders from the Assessing Authority. It is also stated that the appellant got information about the impugned orders only in August,2017. Thereafter he had taken steps to obtain certified copies and to prefer the appeals. According to him, he had preferred the appeals within the time stipulated, if computed from the date of his
