Authority: High Court of Judicature at Madras
Order Date: 30 July 2026
Case Overview
- Parties: Principal Commissioner of Income Tax, Chennai (Appellant) vs M/s. Cholamandalam Investment and Finance Company Limited (Respondent).
- Application (CMP No.13714 of 2026 in TCA SR No.28 of 2026) sought condonation of a 116‑day delay in filing the tax appeal.
- Counsel for the appellant, Mr. T. Ravikumar, indicated three other connected appeals challenging the same impugned order and intended to file vakalat in those appeals.
- The Court, comprising Chief Justice Sushrut Arvind Dharmadhikari and Justice G. Arul Murugan, considered the sufficient cause shown and the existence of related appeals.
Final Outcome
- The Court condoned the 116‑day delay and allowed the application.
- The Registry was directed to number the appeal and list it for admission along with TCA No.126 of 2026 and any other related appeals, if they have already been numbered.
Topics: Tax Litigation, NBFC Regulation