Revising belated return for AY 2016-17

Asit Kumar (18 Points)

31 January 2021  

Sir, for AY 2016-17, i filed original return after due date u/s 139(4) with zero refund and it was processed by IT dept. But on finding some omission of income, i filed revised return in March 2018 claiming refund of 33000. But, IT dept is saying revised return is invalid since original return filed after due date.
I know that from AY 2017-18, belated returns can also be revised u/s 67 of finance act 2016.
But, in my case, what is the way forward?

Should i apply to Commissioner of IT for condonation of delay u/s 119(2)(b)?