IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19.01.2026 CORAM THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN C.M.P.No.27910 of 2025 in TCA SR No.163655 of 2025 The Principal Commissioner Of Income Tax-3 121 MG Salai, Nungambakkam, Chennai – 600 034. Applicant Vs Seoyon E-HWA Summit Automotive India Pvt Ltd A-8, SIPCOT Industrial Partk, Irungatukottai, Sriperumbudur Taluk, Kanchipuram – 602 204. Respondent For Applicant: Mr.S.Sathyanarayanan For Respondent: Mr.R.Sandeep Bagmar ___________ p. 2 ORDER (Order of the Court was made by the Hon'ble Chief Justice) Heard on the application for condonation of delay in filing the appeal. 2. Taking into consideration the short delay of 42 days, we are inclined to condone the delay, though the same has been opposed by learned counsel for the respondent. 3. Application for condonation of delay is allowed. List the appeal for admission. (MANINDRA MOHAN SHRIVASTAVA,CJ) (G.ARUL MURUGAN,J) 19.01.2026 bbr ___________