Assessee made an application seeking condonation of delay and claimed that due to health reasons and the non-availability of his auditor, he was unable to comply with rectify the intimation.  Principal Commissioner placed reliance on Circular No. 9/2015, dated 9-6-2015 and rejected the application on the ground that the assessee had not filed an audit report in Form 3CB. On writ, the Court held that CBDT Circular No. 9/2015, dated 9-6-2015  indicate that revenue was empowered/authorized to condone delay in terms of said Circular and application could not be rejected merely on basis of said CBDT Circular. Accordingly, the application for condonation of delay was allowed and the assessee was to be directed to submit form 3CB.