How 2 appeal to cit 4 condonation delay of tds refund

The action u/s 119(2)(b) is mot an appeal and it is a request to condone the delay in filing the return of income.

There is no fixed format as in the case of appeal u/s 246 of the Act, You can make application to concerned Commissioner in a letter format stating reasons for the delay in filing the return and request condone the delay.

The Commisisoner if convinced of the reasons stated for delay may condone the delay. The order passed by the Commissioner is open to question in High Court by way of Writ

Thanks very much. Its a TDS of VRS salary income on retirement not business income so lets hope CIT grants it. One more thing, the circular states maximum 6 years return can be requested. from 05 & 06 such period is over, So could that create problem or CIT could take a stand and allow?