The Petitioner,  filed a revised return under Section 139(5) of the Income -Tax Act, 1961, for the Assessment Year  2015–16, with a delay of 1585 days. The Revenue rejected the Petitioner’s application for condonation of the delay without granting a personal hearing. The Petitioner challenged  the order refusing to condone the delay of about 1585 days in filing a revised return under Section 139(5) of the Income Tax Act, 1961 .  The petitioner contended that no opportunity of personal hearing was given before rejecting the application for condonation of delay . Honourable High Court set aside the order and directed  the Revenue  for fresh consideration for considering the application for condonation of delay  further consideration should be following the law and after giving the Petitioner an opportunity of a hearing. The CBDT or the Member to whom such function is assigned must pass a reasoned order and communicate to the Petitioner. This exercise must be completed within three months of uploading the order . (AY. 2015 -16 ) (WP(L) No.21487 of 2024 dt .21-1 -2025 )