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Manas Sarkar vs Anil Anchalia & Ors

National Company Law Appellate Tribunal14 January 2026

Ratio decidendi

The rule this decision rests on

Where the Adjudicating Authority has disposed of a Company Petition on the strength of an earlier closure order, and that earlier order has not been challenged and has become final, with no interlocutory application pending, the disposal of the petition on that basis discloses no error warranting interference in appeal.

Written by Miss Lucy from the judgment below, not taken from a headnote.

Judgment

As delivered

NATIONAL COMPANY LAW APPELLATE TRIBUNALPRINCIPAL BENCH, NEW DELHIComp. App. (AT) (Ins) No. 05 of 2026 &I.A. No. 7969 of 2025 & 16 of 2026

IN THE MATTER OF: Manas Sarkar & Anr. ...Appellant(s)

Versus

Anil Anchaila & Ors. ...Respondent(s)

Present: For Appellant : Mr. Nilushree Chatterjee, Mr. Nilanjan Chatterjee, Mr. Anirban Choudhary, Advocates For Respondents :

ORDER

(Hybrid Mode)

14.01.2026 I.A. No. 16 of 2026 : This is an Application praying for

condonation of five days delay in filing of the Appeal.

We find sufficient cause shown to condone the delay.

Delay condoned.

I.A. No. 7969 of 2025 :

This is an Application praying for condonation of 42 days delay in refiling of

present Appeal.

We find sufficient cause shown in the Paragraph 4 of the Application.

Refiling delay condoned.

Comp. App. (AT) (Ins) No. 05 of 2026 : This Appeal has been filed against

the order passed by Adjudicating Authority on 26/08/2025, which order

reads as follows :-

"In view of the fact that no IA is pending and there is already a closer Order dated 18/12/2024, the CP stands disposed of."

2. The Adjudicating Authority in the above order has noticed the earlier closer order dated 18/12/2024, relying on the same, C.P. was disposed of.

3. It is not shown that earlier closer order dated 18/12/2024 has been challenged and have become final.

4 When the closer order has become final and no I.A. is pending, we do not find any error in the order of the Adjudicating Authority disposing of the C.P.

5. There is no merit in the Appeal. Appeal dismissed.

[Justice Ashok Bhushan] Chairperson

[Barun Mitra] Member (Technical) Prerana/md

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