IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20.07.2026 CORAM THE HON'BLE MR.SUSHRUT ARVIND DHARMADHIKARI, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE G.ARUL MURUGAN CMP No.13634 of 2026 in WA SR No.81216 of 2026 Victor Jayakaran H-202 The Atrium Kalashetra Road, Thiruvanmiyur, Chennai 41 : Petitioner versus 1.The Assistant Commissioner of Income Tax Corporate Circle 3 (1) CHE Room No. 411, Fourth Floor, Wanaparthy Block, Aayakar bhawan No. 121, M G Road Nungambakkam Chennai 600 034 2.THE PRINCIPAL COMMISSIONER OF INCOME TAX Wanaparthy Block Aayakar Bhawan 2nd Floor No.121, M.G Road Nungambakkam Chennai 600 034 3.THE DEPUTY COMMISSIONER OF INCOME TAX Corporate Circle 3 (1) CHE Room No. 411, Fourth Floor, Wanaparthy Block, Aayakar bhawan No. 121, M G Road Nungambakkam Chennai 600 034 https://www.mhc.tn.gov.in/judis 4.THE COMMISSIONER OF INCOME TAX Corporate Circle 3 (1) CHE Room No. 411, Fourth Floor, Wanaparthy Block, Aayakar Bhawan No. 121, M G Road Nungambakkam Chennai 600 034 : Respondents Prayer: Petition filed to Condone the delay of 53 days in filing appeal against the order dated 18.11.2025 in WP No.24726 of 2022. For Petitioner : Ms.S.Uma Maheswari For Respondents : Dr.C.P.Priya, Standing Counsel ORDER (Order of the Court was made by the Hon'ble Chief Justice) Heard learned counsel for the petitioner and learned counsel for the respondents. 2. This petition is filed for condonation of delay of 53 days in filing the appeal. 3. Taking into consideration the short period of delay and the cause shown, we are inclined to condone the delay. 4. The petition stands allowed. 5. Registry shall number the appeal and post for admission. (SUSHRUT ARVIND DHARMADHIKARI, CJ.) (G.ARUL MURUGAN, J.) 20.07.2026 TAR https://www.mhc.tn.gov.in/judis