IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 28.07.2026 CORAM THE HON'BLE MR.SUSHRUT ARVIND DHARMADHIKARI, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE G.ARUL MURUGAN CMP No.14609 of 2026 in WA SR No.194579 of 2025 1. Deputy Commissioner Of Income Tax Central Circle 2(1), Investigation Building, 1st Floor, New No. 46 Old No.108, Mahatma Gandhi Road, Chennai - 600 034, Tamil Nadu and another Appellant(s) Vs 1. Vishnusurya Projects And Infra Pvt Ltd Rep.by its Director Mr.S.Santhoshkumar, No.76, Temple Towers, 2nd Floor, North Mada Street, Mylapore, Chennai- 600 004. Tamilnadu, India. Respondent(s) For Appellant(s): Mr.A.N.R.Jayaprathap 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. 2. This is an application for condonation of delay of 322 days in re-presenting the appeal papers. 3. Taking into consideration the cause shown, we are inclined to condone the delay. 4. The delay is condoned and the application is allowed. (SUSHRUT ARVIND DHARMADHIKARI, CJ.) (G.ARUL MURUGAN, J.) 28.07.2026 sra CMP No.14609 of 2026 in WA SR No.194579 of 2025 https://www.mhc.tn.gov.in/judis