CMP No.296 of 2026 in WA SR No.190573 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17.03.2026 CORAM THE HONOURABLE MR. SUSHRUT ARVIND DHARMADHIKARI, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN C.M.P.No.296 of 2026 in W.A.SR No.190573 of 2025 Deputy Commissioner of Income Tax Central Wing, Central Circle 2(1), Investigation Wing, Room No. B3, Ground Floor, New No. 46, MG Road, Chennai 034 and another Petitioner(s) Vs Rajan Narasimulu Jayaprakash 96, Luz Church Road, Mylapore, Chennai 4. Respondent(s) For Petitioner(s): Mr.A.P.Srinivas ___________ https://www.mhc.tn.gov.in/judis CMP No.296 of 2026 in WA SR No.190573 of 2025 ORDER (Order of the Court was made by the Hon'ble Chief Justice) Heard learned counsel for the petitioner. 2. This is an application for condonation of delay of 114 days in re-filing the appeal. 3. Satisfied with the reasons stated in the affidavit, we are inclined to condone the delay. Accordingly, the application is allowed. 4. Registry is directed to number the appeal, if it is otherwise in order and list the same for admission. (SUSHRUT ARVIND DHARMADHIKARI,CJ) (G.ARUL MURUGAN,J) 17.03.2026 bbr ___________ https://www.mhc.tn.gov.in/judis