Condonation under Sec 119(2)(b) for six Previous years and also period for which case was in court

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N V Shouche (Querist)
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14 August 2021 Dear Sir,
I had filed a legal case in Court in Mar 2017 for grant of disability pension. The court gave verdict in Mar 2020 granting me disability pension wef 01 Jan 2006. Now full pension is exempt from Income Tax wef 01 Jan 2006. However due to pandemic the Court order was not officially given till Oct 20. Thereafter the implementation of the decision by the Govt authorities took another 9 months to issue instructions for payment of disability pension.
Sec 119(2)(b) states "In case where refund claim has arisen consequent to a Court Order, the period for which any such proceedings were pending before any Court of Law shall be ignored while calculating the said period of six years, provided such Condonation application is filed within six months from the end of the month in which such Court Order was issued or the end of financial year, whichever is later."
Now can I file for condonation to CIT as under for refund of Income Tax paid for previous years under Sec 119(2)(b)
1. FY 17-18, 18-19, 19-20 –For the period the Case was pending before the court of Law
2. FY 11-12 to FY 16-17 - Six previous years as per sec 119(2)(b) and prior to filing of case in court
3. OR it will be only six previous years from FY 14-15 to FY 19-20.
Also can I take benefit of Order dated 27th April, 2021 passed by the Hon'ble Supreme Court of India in Misc. Application No. 665/2021 in Suo Motu Writ Petition (Civil) No. 3/2020 where it directed that the period of limitation in filing petitions/applications/ Suits/appeals/ all other proceedings, irrespective of the period of limitation under the general or special laws, shall stand extended with effect from 15thMarch, 2020 till further orders. Delay has occured due to pandemic and no fault of mine in not being able to file for condonation application within six months from the end of the month in which such Court Order was issued or the end of financial year, whichever is later.
Is there any format for condonation application to CIT
Please Clarify. Thanks
Nand

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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14 August 2021 In case payment is received during the year only related to past years , no condonation required file ITR claim refund.

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