C.M.P.(MD) No.698 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 23.02.2026 CORAM: THE HONOURABLE DR.JUSTICE G.JAYACHANDRAN and THE HONOURABLE MR.JUSTICE K.K.RAMAKRISHNAN C.M.P.(MD) No.698 of 2026 in W.A.(MD) SR No.85808 of 2025 1.The Chief Commissioner of Income Tax CR Building, No.2 V.P.Rathinasamy Nadar Road Bibikulam, Madurai-625 002 2.The Assessment Unit Income Tax Department 3.The Income Tax Officer Ward No.3, 130 Railway Feeder Road Virudhunagar-626 001 ... Petitioners -vs- Q.837, Muhavoor Primary Agricultural Cooperative Society Ltd., rep.by its Secretary Muhavoor-626 111 Rajapalayam Taluk Virudhunagar District ... Respondent ____________ p. 2 C.M.P.(MD) No.698 of 2026 PRAYER: Petition filed under Section 5 of Limitation Act to condone the delay of 65 days in filing the above writ appeal as against the order dated 30.04.2025, passed in W.P.(MD) No.13335 of 2025. For Petitioners : Mr.N.Dilip Kumar For Respondent : Mr.D.Shanmugaraja Sethupathi O R D E R [Order of the Court was made by DR.G.JAYACHANDRAN, J.] This civil miscellaneous petition has been filed seeking to condone the delay of 65 days in the filing the above writ appeal. 2. Mr.D.Shanmugaraja Sethupathi, learned counsel, took notice on 06.02.2026 for the respondent and sought time to file counter. However, till date no counter has been filed by the respondent. Hence, we are inclined to condone the delay. 3. Accordingly, this civil miscellaneous petition is allowed and the delay of 65 days in filing the above writ appeal is condoned. ____________ p. 3 C.M.P.(MD) No.698 of 2026 4. Registry is directed to number the writ appeal, if the papers are otherwise in order, and post the same for admission in the usual course. [G.J., J.] [K.K.R.K., J.] 23.02.2026 NCC : Yes / No Index : Yes / No Internet : Yes / No krk ____________ p. 4 C.M.P.(MD) No.698 of 2026 DR.G.JAYACHANDRAN, J. AND K.K.RAMAKRISHNAN, J. krk C.M.P.(MD) No.698 of 2026 in W.A.(MD) SR No.85808 of 2025 23.02.2026 ____________