CMP NO. 28601 of 2024 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10-02-2025 CORAM THE HONOURABLE MR JUSTICE S. S. SUNDAR AND THE HONOURABLE MR JUSTICE C. SARAVANAN CMP NO. 28601 of 2024 in TCA SR.164617 of 2024 Shri Gautham Chand Jain No.13, 3rd Street, Balgota Villa, Sambiar Street, Gandhi Salai Seven Wells, Sowcarpet, Chennai- 600001 Appellant(s) Vs Assistant Commissioner Of Income Tax Central Circle 1(1), Chennai 34. Respondent(s) For Appellant(s): Mr.Ashok Pathy For M/s.Pass Associates For Respondent(s): M/s.Karthik Ranganathan, Sr Standing Counsel Aos Filed Reg Sole Respondent - Served Sole Respondent - Assistant Commissioner Of Income Tax Central Circle 1(1), Chennai 34. ------ V/r. M/s. R.Karthik-ms/1636/2004 ORDER (Order of the Court was made by the Hon'ble S.S.Sundar J.) Mr. M.Karthick, learned standing counsel accepts notice for the respondent. https://www.mhc.tn.gov.in/judis 2.The above petition is filed to condone the delay of 184 days in filing the above Appeal. 3.This Court is fully convinced with the reasons stated in the affidavit filed in support of the petition. Learned standing counsel appearing for the petitioner has given sufficient reasons for the delay and the delay is explained to the satisfaction of this Court. The learned counsel appearing for the respondent has not raised any serious objection to allow this petition. 4.In view of the above, the above miscellaneous petition is allowed. The delay of 184 days in filing the above appeal is condoned. Registry is directed to number the appeal and list the same before this Court, if the same is otherwise in order. (S.S.SUNDAR, J.) (C.SARAVANAN, J.) 10-02-2025 kas https://www.mhc.tn.gov.in/judis