FILING OF ITR FOR A.Y. 2017-18 and A.Y. 2018-19

If  you are having   refund  case then you can  apply to  Commissioner  of  Income  Tax   for  Condonation  of delay   for  filing  belated Income  tax return   . 

Please check out  at e.filing  of Income  Tax return  web site  and  refer  circular  9/2015 ( F.no 312/22/ 2015 -OT)   dated  9/6/2015 of Income Tax department   , you have  to follow  this  procedure  for  belated  refund  and set-off loss cases .