The Principal Commissioner Of Income Tax v. Krishnan Sivagami Pvt Trust

C.M.P. Nos. 21772 and 21775 of 2021 in T.C.A. (SR) Nos. 32675 and 32690 of 2018 R.MAHADEVAN, J.

and MOHAMMED SHAFFIQ, J.

These petitions are filed by the petitioner seeking to condone the delay of 6 days in filing the above tax case appeals.

2. Heard Mr. R.Karthik, learned counsel appearing for the petitioner. It is submitted that the tax effect in these cases is less than the threshold limit and hence, the delay may be condoned and these cases may be directed to be listed for withdrawal on account of low tax effect.

3. Having regard to the aforesaid submissions made by the learned counsel for the petitioner, the delay is condoned and these petitions are ordered accordingly.

[R.M.D., J.] [M.S.Q., J.] 06.01.2022 Maya Note: Registry is directed to number the appeals, if they are otherwise in order and list for admission.

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