Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2025 (2) TMI 960

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 5949 of 2024 : This application is filed by the Appellant for condonation of delay of 19 days in filing the present appeal. 2. The present appeal has been filed under Section 61 of the Code to challenge the order dated 14.06.2024 passed by the Tribunal by which an application filed by the Appellant under Section 9 of the Code bearing CP (IB) No. 17/ALD/2020 has been dismissed. 3. Section 61 of the Code deals with the appeals and appellate authority. The relevant part of the Section 61 of the Code is reproduced as under:- " 61. Appeals and Appellate Authority. (1) Notwithstanding anything to the contrary contained under the Companies Act 2013, any person aggrieved by the order of the Adjudicating Authority under this part may prefe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 15 days provided in the proviso to Section 61(2) counted from 14.07.2024 expired on 29.07.2024. The appeal has been e-filed on 02.08.2024 i.e after the period of 4 days of expiry even of the period of 15 days on 29.07.2024. 8. Counsel for the Appellant has submitted that the Court should exclude the period of two days spent by the Appellant in obtaining certified copy of the impugned order which was applied on 01.07.2024 and was received on 02.07.2024. 9. Even if the aforesaid period of two days are excluded in view of Section 12 of the Act, the appeal would still be barred by two days. 10. Counsel for the Appellant has then argued that before 14.07.2024, when the prescribed period of 30 days expired there were three holidays i.e. on 17 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng of the Court when the prescribed period of limitation was to expire rather the appellant has filed the appeal after the expiry of 45 days i.e. 15 days prescribed as the extended period in proviso to Section 61(2) for which the Appellant has to show sufficient cause for condonation of delay and is not part of the prescribed period of limitation. 12. Thus, in view of the aforesaid discussion, there is hardly any merit in the present application which calls for any interference as the appeal has been clearly filed after the expiry of period of 45 days and therefore, this Court does not have the jurisdiction to condone the delay. 13. The application is hereby dismissed. Comp. App. (AT) (Ins) No. 1630 of 2024 Since, we have dismissed the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates