Empee Distilleries Limited v. The Additional Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 11.11.2025

CORAM

THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN in TCA SR No.145139 of 2025 Empee Distilleries Limited Empee Tower, No. 59, Harris Road, Pudupet, Chennai-600 002 Presently having registered office at No.72, Greams Road, Thousand Lights, Anna Salai, Chennai-600 006.

Petitioner(s) Vs The Assistant Commissioner of Income Tax, Company Range-II, Chennai, Presently Corporate Circle 2(1), Chennai-600 034.

Respondent(s) For Petitioner(s):

Mr.Karthik Lakshmanan AR.

For Respondent(s):

Mr.S.Abubacker Sidhic, Junior Standing Counsel for Mr.T.Ravikumar, Senior Standing Counsel

ORDER

(Order of the Court was made by the Hon'ble Chief Justice) Heard on the application for condonation of delay of 958 days in filing the appeal.

2. We find that the main reason for the delay is that the application seeking correction in the main order itself was decided on 16.6.2025, whereafter this appeal has been filed. This constitutes sufficient cause.

3. Learned counsel for the respondent also does not oppose the condonation of delay.

Application for condonation of delay is allowed. List the appeal for admission.

(MANINDRA MOHAN SHRIVASTAVA,CJ) (G.ARUL MURUGAN,J) 11.11.2025

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