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TMI Blog2021 (12) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 of the Insolvency and Bankruptcy Code, 2016 (hereinafter called IBC) by the Appellant, who is aggrieved by the order of the Adjudicating Authority in Company Petition No. (IB) - 1197/ND/2018 passed by the Adjudicating Authority (National Company Law Tribunal, New Delhi) on 6.9.2019. The Adjudicating Authority has held in the order that there was no privity of contract between the Appellant Harrish Khurana and Respondent M/s One World Realtech Private Limited (Corporate Debtor) and, therefore, their relationship as Operational Creditor and Corporate Debtor is not established as is required under Section 9 of IBC. 2. The Appellant has stated and argued that he was engaged by the Corporate Debtor through its Statutory Auditor for rendering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es dated 11.5.2017 of amount Rs. 69,000/-, dated 17.10.2017 for 47,200/-, dated 23.10.2017 for Rs. 35,400/- and dated 5.1.2018 for Rs. 29,500/-, totaling Rs. 1,81,000/- were sent by him to the Corporate Debtor vide e-mail dated 21.4.2018, and he sought payment for pending invoices. The Learned Counsel for Appellant has further stated that details of the pending invoices were annexed with the demand notice as Annexure 1 in column 2 of the demand notice (attached at pp.68-71 of Appeal Paperbook). As a proof of providing services to the Corporate Debtor, the Learned Counsel for Appellant has shown letter dated 15.5.2017 of the Corporate Debtor addressed to the Chief Controlling Revenue Authority, Delhi and letter dated 23.7.2017 addressed to S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p. 84-89 of Appeal Paper book) and the work done by him and therefore, the liability, if any, fell on Arun Kishore. The Learned Counsel for Respondent has therefore urged that the appeal be dismissed looking to the circumstances of the case. 5. We have perused the pleadings of the parties and the documents submitted therein and considered oral arguments advanced by the parties. 6. The findings recorded in the Impugned Order are as follows:- "11. Hence, in view of the aforesaid facts and on hearing the Learned Counsels of both the sides and on perusal of the record, a conclusion can be drawn that the statements of the applicant is self-contradictory as in the application by the applicant it has been averred that the applicant was engaged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us to examine whether there exists a relationship between the Appellant and the Respondent as that of Operational Creditor with the Corporate Debtor. It is also necessary to see whether the debt pending for payment according to the Appellant falls in the category of operational debt. 8. Some relevant definitions of 'Corporate Debtor', 'Operational Creditor' and 'Debt' and 'Operational Debt' appear in the IBC which are as follows:- Section 3(8) "corporate debtor" means a corporate person who owes a debt to any person. Section 3(11)"debt" means a liability or obligation in respect of a claim which is due from any person and includes a financial debt and operational debt. Section 5(20)"operational creditor" means a person to whom an op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory Auditor of Corporate Debtor Mr. Arun Kishore, and on such a request he agreed to provide requisite services to the Corporate Debtor. He has further explained in this email the work carried out by him for the Corporate Debtor and also mentioned raising of four invoices amounting to Rs. 1,81,000/- to the Corporate Debtor on account of services rendered by him. The affidavit of Mr. Arun Kishore, owner of Arun Kishore Company, Chartered Account, who are statutory auditor of One World Realtech Private Limited (Corporate Debtor) dated 22.01.2019 (pp.88-89 Appeal paperbook) mentions in, para 2 that Mr. Arun Kishore was assigned the work of 'filing of annual record with Registrar of Companies, EBRL form of Annual Accounts, filing application w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Impugned Order. This is also supported by the fact mentioned in para 3 of affidavit of Mr. Arun Kishore, wherein he has stated that 'I had engaged the Applicant herein to execute the above said assignment in my personal capacity as principal and invoices, if any, were required to be raised only after the professional fees was agreed between me and the Applicant'. 12. Thus the Appellant has not been able to establish or show evidence of his engagement or employment by the Corporate Debtor. We are therefore, unable to accept the plea of the Appellant that he provided services to the Corporate Debtor and so the debt with respect of invoices pending for payment cannot be defined as operational debt under the IBC which should be paid by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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