IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 02.07.2026 CORAM THE HON'BLE MR.SUSHRUT ARVIND DHARMADHIKARI, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE G.ARUL MURUGAN CMP No.3727 of 2026 in TCA SR No.7197 of 2026 The Principal Commissioner of Income Tax-1 Chennai-34. Appellant(s) Vs 1. Boppudi Logistics Private Limited New No.5, old No.3, Plaza House, Thirumurthi Street, T.Nagar, Chennai-17. Respondent(s) For Appellant(s): Mr.T.Ravi Kumar https://www.mhc.tn.gov.in/judis ORDER (Order of the Court was made by the Hon'ble Chief Justice) Heard learned counsel for the petitioner. 2. It is stated that the respondent has refused to accept the notice. Therefore, notice to respondent is deemed to have been served. 3. This petition is filed for condonation of delay of 127 days in filing the appeal. 4. Taking into consideration the cause shown, we are inclined to condone the delay. 5. The petition stands allowed. 6. Registry shall number the appeal and post for admission. (SUSHRUT ARVIND DHARMADHIKARI, CJ.) (G.ARUL MURUGAN, J.) 02.07.2026 TAR https://www.mhc.tn.gov.in/judis https://www.mhc.tn.gov.in/judis