As per the direction of the  CIT(A)’s order dt. 4th Jan., 2013, the assessee filed an application under S.  154 before the AO for proper working of quantum of refund due to it along with interest thereon under S 244A which was not disposed of within the statutory time period of six months as per s. 154(8).  The assessee filed an appeal before the CIT(A) which was dismissed. On appeal the Tribunal held that since no order was ever passed by the AO, the assessee was not aware about the fate of its application filed under s. 154. Said application under s. 154 and grievance petitions were disposed of together by a communication dt. 4th July, 2020. Since the AO failed to discharge his statutory duty in passing the order disposing the application filed under s. 154, the assessee was justified in raising this issue before the appellate authority as this was the only recourse available to it. In view of Circular No. 73, dt. 7th Jan., 1972, a rectification application can be disposed of by the AO even after the expiry of the statutory time-limit on merits and in accordance with law. Inference drawn by the assessee that the communication dt. 4th July, 2020 is nothing but refusal to admit his claim under s. 154 is not misplaced. AO is directed to entertain the said application under s. 154 and dispose it of as per law after verification of record.  Circular 73 dt. 7 th Jan, 1972,Circular No.  4. dt. 20 th June, 2012.  (AY. 1991-92)