Yes... I agreed to You Mr. Rama Krishnan., But, In practically we can't contact / meet directly to Jurisdictionall CIT... So, we will move AO to CIT (The We is not including You)
that era has gone Mr. raja... nowadays you can meet any income tax authorities. instead of addressing the petition to ITO, address it to CIT and submit it in ASK . It'll automatically reach to jurisdictional AO through CIT, JCIT . After that based on AO's report, delay will be condoned or not condoned