Assistant Commissioner Of Income Tax ... vs Mahesh G. Bagla
- CitationCompany Appeal (AT) (Insolvency) No. 927 of 2025
Ratio decidendi
The rule this decision rests on
The limitation for filing an appeal under Section 61(2) of the Insolvency and Bankruptcy Code runs from the date of pronouncement of the impugned order, and is not dependent on the appellant's knowledge of or communication of that order. Where an appeal under Section 61(2) is filed beyond the 30-day period plus the further 15-day condonable period, the Tribunal has no jurisdiction to condone the delay, the limit of its power to condone being fixed by the Supreme Court's decision in Tata Steel.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
Assistant Commissioner of Income Tax Department, ....Appellant Circle 4, Pune Vs.
Mahesh G. Bagla & Anr. ...Respondents For Appellant Mr. Vipul Agrawal, SSC, Mr. Akshat Singh, JSC, Mr. Utkarsh Kandpal, Advocate. For Respondents
ORDER
(Hybrid Mode)
04.08.2025: I.A. No. 3599 of 2025:- This is an application praying for
condonation of delay in filing the Appeal or more than 40 days. The order
impugned was passed on 07.02.2025 and Appeal has been e-filed on
25.04.2025. Counsel for the Appellant submits that due to late
communication of the order, delay has occasioned.
2. Our jurisdiction to condone the delay is limited to 15 days only. The
delay being is beyond 15 days, this Tribunal has no jurisdiction to condone
the delay.
3. The issue is fully covered by judgment of this Tribunal in "Directorate
of Enforcement vs. Anil Kumar Mittal- IA No.2327 of 2025 in Company
Appeal (AT) (Insolvency) No.605 of 2025" decided on 08.07.2025. Counsel 2
for the Appellant has referred to paragraphs 23 and 24 of the judgment which
are as follows:-
"23. In view of the forgoing discussions, we answer Question No. I, holding that the limitation for filing the appeal under Section 61(2) commences from the date of pronouncement of the judgement and is not dependent on the knowledge of the order to the appellant/applicant.
24. We have noted above that order impugned was passed on 07.01.2025 and 30 days period came to an end on 06.02.2025 and further 15 days condonable period also came to an end on 21.02.2025. Present appeal was filed on 09.04.2025 i.e., much beyond the condonable period. Appeal having been filed beyond condonable period, this Tribunal has no jurisdiction to condone the delay as has been laid down by the judgement of the Hon'ble Supreme Court in 'Tata Steel' (Supra).
We answer Question No. II accordingly."
4. Delay Condonation Application is dismissed. Memo of Appeal is rejected.
[Justice Ashok Bhushan] Chairperson
[Barun Mitra] Member (Technical) Anjali/nn
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