The Assistant Commissioner Of Income Tax v. Cognizant Technology Solutions India Pvt Ltd.,

CMP No.32883 of 2025 in WA SR No.121183 of 2022

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 12.03.2026

CORAM

THE HONOURABLE MR. SUSHRUT ARVIND DHARMADHIKARI, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN C.M.P.No.32883 of 2025 in W.A.SR No.121183 of 2022 The Assistant Commissioner of Income Tax Large Taxpayer Unit - 1, 7th Floor, Wanaparthy Block, Aaayakar Bhavan, Nungambakkam, Chennai- 600034 and another Applicant(s) Vs Cognizant Technology Solutions India Pvt Ltd., Rep. Authorised Signatory N.Visvanathan, 6th Floor, New No.165 Old No.110, Menon Eternity Building, St. Marys Road, Chennai 600 018.

Respondent(s) For Applicant(s):

Mr.ANR Jayaprathap Jr. Standing Counsel for Mr.A.P.Srinivas Babu Sr. Standing Counsel For Respondent(s):Mr.N.V.Balaji ___________ https://www.mhc.tn.gov.in/judis

CMP No.32883 of 2025 in WA SR No.121183 of 2022

ORDER

(Order of the Court was made by the Hon'ble Chief Justice) Heard learned counsel for the applicants and learned counsel for the respondent.

2. This is an application for condonation of delay of 5 days in filing the appeal.

3. Taking into consideration the short period of delay and the cause shown, we are inclined to condone the delay. Accordingly, the application is allowed.

5. Registry is directed to number the appeal, if it is otherwise in order and list for admission.

(SUSHRUT ARVIND DHARMADHIKARI,CJ) (G.ARUL MURUGAN,J) 12.03.2026 bbr ___________ https://www.mhc.tn.gov.in/judis