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IN THE HIGH COURT OF JUDICATURE AT MADRAS
D.BHARATHA CHAKRAVARTHY, J
Teeam Score, Represented by its Partner Karur Kandasamy Ranjith – Appellant
Versus
The State Tax Officer, Karur -4 Assessment Circle – Respondent
| Table of Content |
|---|
| 1. challenges to appeal rejection for delay. (Para 2) |
| 2. section 107 appeal timelines and condonation. (Para 3 , 4) |
| 3. rival submissions and assessee error acknowledged. (Para 5 , 6 , 7) |
| 4. delay condoned, appeal restored on merits. (Para 8 , 9) |
ORDER
The writ petition is filed challenging the impugned order dated 27.03.2026 and to quash the same and consequently, direct the 2ndrespondent to restore the statutory appeal dated 16.03.2026, condone the delay and dispose of the said appeal.
2. Heard Mr.N.Sudalai Muthu, learned counsel appearing for the petitioner and Mr.R.Suresh Kumar, learned Additional Government Pleader, who takes notice on behalf of the respondents.
3. Upon hearing the learned counsel appearing for the petitioner and perusing the material records of the case, it can be seen that, as per Section 107 , an appeal has to be filed within a period of three months. Additionally, the Appellate Authority has the power to condone a delay of up to one month.
4. The filing of the present appeal falls within the condonable period of one month. However, the petitioner did not file an application for condonation of delay and therefore, the appeal was rejected by the App
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