Commercial Taxes Department vs Mamta Binani
- CitationComp. App. (AT) (Ins) No. 176 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 limited by the proviso to a period of fifteen days beyond the prescribed limitation period, and it has no jurisdiction to condone a longer delay on grounds of administrative delay in obtaining documents.
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 Though Joint Commissioner Versus Mamta Binani, RP of Tamra Dhatu Udhyog ...Respondent(s)
Present: For Appellant :
For Respondents :
ORDER
(Hybrid Mode)
03.02.2026 I.A. No. 651 of 2026 This is an Application praying for
condonation of 155 day delay in filing the Appeal. Order impugned was passed
on 01/01/2025 and this Appeal has been filed on 13/10/2025.
2. In Paragraph 3 of the Application, following are the ground given for
condonation of delay.
"3. BASIS ON WHICH INTERIM ORDER PRAYED FOR:
I. The delay of 155 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 155 days in filing the Appel
cannot be considered.
4. The condonation of delay in filing the Appeal application is rejected.
Memo of Appeal is also rejected.
[Justice Ashok Bhushan] Chairperson
[Barun Mitra] Member (Technical) Prerana/md
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