Application us 249(4)(b) of income tax

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Krishna (Querist)
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04 October 2023 where assessee files an appeal before cit, he is required to pay the tax determined by AO if ROI has has not filed. However assessee can make an application to cit(a) thereafter 249(4)(b) will not apply. If anyone has this application format please share. Thanks.

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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21 January 2024 We can customize this as per requires here

The PCIT/PCCIT/Central Board of Direct Taxes,

New Delhi.

Through ITO Ward…………….

Dear Sir,

Sub.: Petition for condonation of delay in filing Return and Claim of Refund/ loss claim. A.Y. 2021-2022.

PAN : _____________

ITO Ward:

We are assessed for Income-tax in (your ITO )as per the above-mentioned PAN. Our Case falls within the jurisdiction of the Chief Commissioner of Income Tax, ……………

I've received a tax assessment on an individual basis. There were several problems in the year before to A.Y. 2022-2023. Nevertheless, despite the fact that I prepared my return in accordance with the Act's requirements, it was unable to be submitted for the following reasons.

I was not at my Job location due to Covid issues.
There were some serious health issues going on in my family.
The income-tax website was not ready at that time.
Reconciliation with the AIS statement issued by the Income-tax Department,
Arranging documents and information as per the latest AIS statement.
The total refund due/losses claimed to me is Rs. ……………... I understand that as the prescribed time limits have long been passed, the jurisdiction for admitting the return and the claim of refund, now rests only with the Board, Hence this application.

It may further be appreciated that I was prevented from filing the return and claiming the refund within the prescribed time limit, due to reasonable cause and the non-acceptance will cause genuine hardship to me.

Anticipating a favourable response.

Yours truly,