CMP No.24093 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 11.11.2025 CORAM THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN CMP No.24093 of 2025 and TCA SR No.141358 of 2025 The Principal Commissioner of Income Tax 1 Chennai. Petitioner(s) Vs Aspire Systems India Private Ltd, Old No.4, New No.7, II Trust Link Road, Raja Annamalaipuram, Chennai - 600 028. Respondent(s) For Petitioner(s): Mr.S.Abubacker Sidhic, Junior Standing Counsel for Mr.T.Ravikumar, Senior Standing Counsel For Respondent(s): Mr.Chidambaram S.P. ___________ https://www.mhc.tn.gov.in/judis CMP No.24093 of 2025 ORDER (Order of the Court was made by the Hon'ble Chief Justice) Heard on the application for condonation of delay in filing the appeal. 2. Taking into consideration the short delay of 40 days, we are inclined to condone the delay, though the same has been opposed by learned counsel for the respondent. 3. Application for condonation of delay is allowed. List the appeal for admission. (MANINDRA MOHAN SHRIVASTAVA,CJ) (G.ARUL MURUGAN,J) 11.11.2025 sasi ___________ https://www.mhc.tn.gov.in/judis