Commercial Tax Department Government ... vs Kalpraj Dharamshi & Ors
- CitationCompany Appeal (AT) (Insolvency) No. 148 of 2021
Ratio decidendi
The rule this decision rests on
The limitation period prescribed by Section 61(2) of the Insolvency and Bankruptcy Code, 2016 for filing an appeal is 30 days, extendable by a further 15 days on showing sufficient cause, and the Appellate Tribunal has no power to condone delay beyond that outer 45-day period. Where the limitation period expires before the date from which the Supreme Court's suo motu extension of limitation during the COVID-19 lockdown operates, a party does not acquire any right from that extension, and an appeal filed after the expired period is time-barred and must be dismissed. A delay falling outside the extended 45-day period, and not covered by the suo motu extension, cannot be condoned by the Appellate Tribunal, which lacks jurisdiction to do so, and the connected appeal therefore falls with the dismissed condonation application.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
Commercial Tax Department Government of ....Appellant Rajasthan Vs. Mr. Kalpraj Dharamshi & Ors. ....Respondents Present: Appellant: Mr. Vishal Meghwal, Mr. Milind Kumar, Advocates. Respondents: Mr. Prateek Kumar, Ms. Raveena Rai, Mr. Rohit Ghosh, Advocates for R1&2 Ms. Pooja Mahajan, Ms. Mahima Singh, Ms. Avni Shrivastav, Advocates for R3.
ORDER
(Through Virtual Mode)
03.03.2021: I.A No. 338 of 2021 Appellant seeks condonation of delay of
341 days in filing the instant appeal against the impugned order dated 28th
November, 2019 passed by the Adjudicating Authority (National Company Law
Tribunal), Mumbai Bench. Mr. Vishal Meghwal, Advocate representing the
Appellant submits that free of cost certified copy of the impugned order was
made available to the Appellant on 23rd January, 2020.
2. Section 61(2) of the Insolvency and Bankruptcy Code, 2016 ("I&B Code"
for short) prescribes a period of 30 days as limitation period for filing an appeal
which can be extended by 15 days if the Appellant is able to satisfy this
Appellate Tribunal that there was a sufficient cause for not filing the appeal
Contd/-...........
-2-
within the ordinary prescribed period. Assuming that there is a sufficient cause
for not filing the appeal within the prescribed period of 30 days w.e.f. 23rd
January, 2020, even the extended period of limitation did expire on 8th March,
2020. The instant appeal was filed on 29th January, 2021. In the wake of
outbreak of COVID-19 Pandemic and imposition of lockdown w.e.f 25th March,
2020, the Hon'ble Apex Court in suo moto jurisdiction as also this Appellate
Tribunal in suo moto jurisdiction extended the limitation w.e.f. 25th March,
2020. Since the extended period of limitation in the instant matter had expired
on 8th March, 2021, no right would accrue to the Appellant on account of
direction passed in suo moto jurisdiction extending the limitation. The appeal
is hopelessly time barred. Delay of 16 days w.e.f 9th March, 2020 to 24th March,
2020 cannot be condoned as the same falls beyond the extended period of 45
days and this Appellate Tribunal has no jurisdiction to condone the same. The
application is accordingly dismissed. Consequently the appeal is also
dismissed.
[Justice Bansi Lal Bhat] Acting Chairperson
[Dr. Ashok Kumar Mishra] Member (Technical)
AR/g
Company Appeal (AT) (Insolvency) No. 148 of 2021
This page reproduces a public judgment and a summary of it. It is research material, not legal advice, and it is no substitute for advice from an advocate on your own facts.
Research this judgment with Miss Lucy
Ask what it holds, what has followed it, and what it means for your matter — in plain English, with the citations.
Try Miss Lucy free