The assessee’s application for condonation of a 1585-day delay in filing a revised return was rejected by an order signed by the Additional Commissioner (ITA Cell) merely with the approval of Member (IT), without the CBDT itself passing the order. On writ the Court held that such rejection visited the assessee with serious civil consequences and ought to comply with principles of natural justice, including personal hearing. The impugned order was set aside, and the matter remanded to the CBDT or its Member with direction to hear the assessee and pass a reasoned order. (AY 2015-16)