Commercial Taxes Department & Ors vs Raj Singhania
- CitationComp. App. (AT) (Ins) No. 188 of 2026
Ratio decidendi
The rule this decision rests on
The Appellate Tribunal's power to condone delay in filing an appeal under Section 61(1) of the Insolvency and Bankruptcy Code, 2016 is confined by the proviso to Section 61(1) to a period of 15 days beyond the 30-day limitation period, and no delay beyond that outer limit can be condoned on the ground of difficulties in procuring and reproducing the documents needed for the appeal.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
IN THE MATTER OF: Commercial Tax Department Government of ...Appellant(s) Rajasthan Through Assistant Commissioner Versus
Raj Singhania Liquidator EMC Ltd. ...Respondent(s)
Present: For Appellant :
For Respondents :
ORDER
(Hybrid Mode)
03.02.2026: I.A. No. 696 of 2026 This is an Application praying for
condonation of 338 days delay in filing the Appeal. Order impugned was
passed on 07/01/2025 and this Appeal has been e-filed on 11/01/2025.
2. Reason given in Para 3 of the Application for condonation of delay are
as follows. (quote 3 I, II)
"3. Basis on which Interim Order is prayed for :
I. The delay of 338 days beyond 30 days has been caused in filing of the instant appeal, due to significant delay in the procedure of gathering the needful documents which are granted after the approval of the Commercial Tax Department, needed some additional time causing such delay in filing the Appeal.
II. It is submitted that the said documents which were received were of such nature that some additional time was needed for proper arrangement and conversion of some 'Dim Copies' to their clear true copies for their filing causing a significant delay."
3. Our jurisdiction to condone the delay is limited to 15 days as per
Section 61(1) Proviso of IBC. The prayer for condonation of 338 days in filing
the Appel cannot be considered.
4. Application for Condonation of Delay in filing the Appeal is rejected.
Memo of Appeal is also rejected.
[Justice Ashok Bhushan] Chairperson
[Barun Mitra] Member (Technical) Prerana/md
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