Madras HC Condones 342-Day Tax Appeal Delay

Authority: High Court of Judicature at Madras

Order Date: 24 June 2026

Case Overview

• Appellant: Principal Commissioner of Income Tax‑1, Chennai.
• Respondent: International Seaport Dredging Private Limited, P No.2C, 1st Floor, Ocean Square, South Phase, Thiru Vi Ka Industrial Estate, Ekkattuthangal, Guindy Industrial Estate, Chennai 600 032.
• The appellant filed an application (CMP No.2121 of 2026 in TCA SR No.7204 of 2026) seeking condonation of a 342‑day delay in filing appeal papers.
• Respondent’s counsel opposed the prayer for condonation.
• The court examined the affidavit submitted by the appellant and held that the reasons for delay appeared genuine.

Final Outcome

• The court condoned the 342‑day delay.
• The application for condonation was allowed.
• The registry was directed to number the appeal and list it for admission in the usual course.

Topics: Tax Appeal, Judicial Procedure