ORDER :

1. This writ petition under Article 226 & 227 of the Constitution of India has been preferred claiming the following reliefs:

“1. In view of the facts and grounds enumerated above, it is most respectfully prayed that by an appropriate writ, order or direction in the nature of certiorari, order dated 27.02.2017 passed by the CIT may kindly be quashed and set aside and the respondents may be directed to condone the delay and allow refund as claimed.

2. Any other appropriate writ, order or direction, which may be considered just and proper in the facts and circumstances of the case, may be issued in favour of the petitioner.”

2. The petitioner, who is an Insurance Surveyor, filed an application on 12.05.2016 seeking condonation of delay under Section 119(2)(b) of the Income Tax Act in order to claim a refund for the assessment year 2009-10 to 2014-15. However, the respondents rejected the application for condonation of delay on 27.02.2017.

3. Mr. T.C. Gupta, learned counsel appearing on behalf of the petitioner, submits that the petitioner, a senior citizen now aged about 72 years, faced genuine hardship, and thus, ought to have been granted benefit under Section 119(2)(b) of the