IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 30.07.2026 CORAM THE HON'BLE MR.SUSHRUT ARVIND DHARMADHIKARI, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE G.ARUL MURUGAN CMP No.13714 of 2026 in TCA SR No.28 of 2026 1. The Principal Commissioner of Income tax 1 Chennai-600 034 Appellant(s) Vs 1. M/s. Cholamandalam Investment and Finance Company Limited Chola Crest C54 and C55, Super B-4, Thiru Vi.Ka Industrial Estate, Guindy, Guindy Industrial Estate SO, Chennai 600 032. Respondent(s) For Appellant(s): Mr.T.Ravikumar 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. This is an application seeking condonation of delay 116 days in filing the tax case appeal. Learned counsel submits that there are three other connected appeals challenging the common impugned order and he is going to file vakalat in the said appeals as well. Taking into consideration the sufficient cause shown and also the fact that there are other connected appeals, we are inclined to condone the delay. Accordingly, the delay is condoned and the application is allowed. Registry is directed to number the appeal and list the same for admission along with TCA No.126 of 2026 and other appeals, if they are already numbered. (SUSHRUT ARVIND DHARMADHIKARI, CJ.) (G.ARUL MURUGAN, J.) 30.07.2026 sra CMP No.13714 of 2026 in TCA SR No.28 of 2026 https://www.mhc.tn.gov.in/judis