Assessee filed its return of income belatedly and sought refund along with a request for condonation of delay in filing ITR which was rejected on the ground that the  order had not been sent to Member, CBDT on whose approval said order was supposed to have been passed, indicating that Board had not considered assessee’s application  and  the reason for delay being one of partners was abroad, but was not supported by any evidence.  Allowing the petition. The court held that the assessee is seeking refund of a large amount, refusing to condone delay could result in a meritorious matter being thrown out at very threshold and cause of justice being defeated and the  Board not having considered prayer for condonation of delay in its proper perspective the order  was  quashed and set aside and matter was to be remitted back to Board for de novo consideration.  Circular F.No.312/22/2015-OT, dated 9-6-2015(2015) 374 ITR 25 (St). Referred, Sitaldas K. Motwani v. DGIT (2010)  323 ITR 223 (Bom)(HC), Malini (B.M.) v. CIT (2008) 306 ITR 196 (SC), Gujarat Electric Co. Ltd  v. CIT (2002)  255 ITR 396 (Guj)(HC), Sehaammal (R) v. ITO  (1999) 237 ITR 185(Mad)(HC). (AY. 2016-17)