Principal Commissioner Of Income Tax v. M/S.Daechang Seat Co Ltd.

CMP NO. 2862 of 2025

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 17-02-2025

CORAM

THE HONOURABLE MR JUSTICE S. S. SUNDAR AND THE HONOURABLE MR JUSTICE C. SARAVANAN CMP NO. 2862 of 2025 in TCA SR No. 136520 of 2023.

Principal Commissioner Of Income Tax International Taxation, Chennai Appellant(s) Vs M/s.Daechang Seat Co Ltd.

C/o.M/s.Daechang India Seat Co. Pvt. Ltd., No.491, Mannur Village, Sriperumbudur Village, kancheepuram-602105 Respondent(s) For Appellant(s):

M/s.KARTHIK RANGANATHAN Avinash Krishnan Ravi For Respondent(s):

CHENNAI

ORDER

(Order of the Court was made by the Hon'ble S.S.Sundar J.) This Miscellaneous Petition is filed to condone the delay of 307 days in representing the TCA SR No. 136520 of 2023.

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2. This Court is fully convinced with the reasons stated in the affidavit filed in support of the petition. Learned standing counsel appearing for the petitioner has given sufficient reasons for the delay and the delay is explained to the satisfaction of this Court. The learned counsel appearing for the respondent has not raised any serious objections to allow the petition.

3. In view of the above, the miscellaneous petition is ordered. The delay of 307 days in representing the above Tax Case Appeal is condoned. Registry is directed to number the appeal and list the same before this Court, if it is otherwise in order. (S.S.SUNDAR J.) (C.SARAVANAN J.) 17-02-2025 ak https://www.mhc.tn.gov.in/judis