IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06.01.2026 CORAM THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN C.M.P.No.32870 of 2025 in TCA No.SR 168298 of 2025 Principal Commissioner of Income Tax Central Circle -2, Chennai. Appellant(s) Vs Cholan Auto Finance 43, Padma Tower, 3rd Floor Covai Road, Karur - 639 002. Respondent(s) For Appellant(s): Mr.D.Prabhu Mukunth Arun Kumar Senior Standing Counsel For Respondent(s): Mr.N.V.Balaji _________ p. 2 ORDER (Order of the Court was made by the Hon'ble Chief Justice) This is an application for condonation of delay of three days in filing the appeal. 2. Upon due consideration of the short period of delay, the delay is condoned. 3. Appeal shall be registered and listed along with TCA No.262 of 2025, on 20.01.2026. (MANINDRA MOHAN SHRIVASTAVA, CJ) (G.ARUL MURUGAN,J) 06.01.2026 kpl _________