M/S.United India Insurance Company Limited v. The Deputy Commissioner Of Income Tax,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 18.11.2025

CORAM

THE HON'BLE MR.MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE G.ARUL MURUGAN CMP No.28510 of 2025 in TCA SR No.93600 of 2025 M/s.United India Insurance Company Limited Door No.19, Ground Floor, 4th Lane, Uttamar Gandhi Salai, Chennai -600 034.

PAN AAACU 5552C Appellant(s) Vs The Deputy Commissioner of Income Tax, Corporate Circle-3(1) Chennai-600 034.

Respondent(s) For Appellant(s):

M/s.B.Devadharshini For Respondent(s):

Mrs.V.Pushpa, Senior Standing Counsel For Income Tax Department https://www.mhc.tn.gov.in/judis

ORDER

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

2. This is an application for condonation of delay of 20 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.

4. Application for condonation of delay is allowed.

5. List the appeal for admission.

(MANINDRA MOHAN SHRIVASTAVA, CJ.) (G.ARUL MURUGAN, J.) 18.11.2025 TAR https://www.mhc.tn.gov.in/judis