IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 30.04.2026 CORAM THE HON'BLE MR.SUSHRUT ARVIND DHARMADHIKARI, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE G.ARUL MURUGAN CMP No. 11062 of 2026 in TCA SR No.64040 of 2026 1. The Villupuram District Central Cooperative Bank Ltd, No.2, Hospital Road, Villupuram 605 602 AAAJV 0332Q Appellant(s) Vs 1. The DCIT/ACIT Circle-1, Cuddalore. Respondent(s) For Applicant: Mr.Ravi Kannan For Respondent: Dr.S.Sathiyanarayan Senior Stdg. Counsel and Ms.Pooja Jain Junior Stdg. Counsel https://www.mhc.tn.gov.in/judis The Hon’ble Chief Justice and G.Arul Murugan, J. ORDER (Order of the Court was made by the Hon'ble Chief Justice) Heard learned counsel for the applicant and learned standing counsel for the respondent department. 2. This is an application for condonation of delay of 275 days in re-presenting the appeal papers. 3. Taking into consideration the cause shown, we are inclined to condone the delay. 4. Accordingly, the delay is condoned and the application is allowed. 5. Registry to number the appeal and tag the same along with TCA Nos.42, 44, 45 and 46 of 2026. (SUSHRUT ARVIND DHARMADHIKARI, CJ.) (G.ARUL MURUGAN, J.) 30.04.2026 sra CMP No.11062 of 2026 in TCA SR No.64040 of 2026 https://www.mhc.tn.gov.in/judis