Appellant's Appeal Dismissed for Filing Delay; Section 14 Limitation Act Inapplicable

The Tribunal held that the Appellant was not entitled to the benefit of Section 14 of the Limitation Act, 1963, as the previous application was filed in the same proceeding before the competent authority. As the delay in filing the appeal exceeded the permissible extension, the Tribunal dismissed the condonation application and rejected the appeal memo.

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Issues Involved:
1. Condonation of delay in filing the appeal.
2. Applicability of Section 4 of the Limitation Act, 1963.
3. Applicability of Section 14 of the Limitation Act, 1963.

Detailed Analysis:

Condonation of Delay in Filing the Appeal:
The Appellant filed I.A. No. 3349 of 2022 seeking condonation of delay in filing the appeal against the order dated 15th June 2022. The appeal was filed on 1st August 2022, which was the 47th day from the date of the impugned order. The prescribed period for filing an appeal under Section 61 of the Insolvency and Bankruptcy Code, 2016 (IBC) is 30 days, extendable by an additional 15 days if sufficient cause is shown. The Appellant argued that the delay should be condoned because the Tribunal was closed on 30th and 31st July 2022.

Applicability of Section 4 of the Limitation Act, 1963:
The Appellant contended that the appeal filed on 1st August 2022 was within the limitation period as per Section 4 of the Limitation Act, 1963, which allows for the filing of an appeal on the next working day if the prescribed period expires on a day when the court is closed. The Tribunal noted that the 30-day period for filing the appeal expired on 15th July 2022, a day when the court was not closed. Therefore, the benefit of Section 4 could not be extended to the Appellant, as the limitation period did not expire on a day when the court was closed.

Applicability of Section 14 of the Limitation Act, 1963:
The Appellant also sought the benefit of Section 14 of the Limitation Act, 1963, arguing that they had been pursuing I.A. No. 145 of 2022 before the Adjudicating Authority, which was a civil proceeding prosecuted with due diligence and in good faith. The Tribunal examined the applicability of Section 14, which allows for the exclusion of time spent in prosecuting another civil proceeding in a court that lacked jurisdiction. The Tribunal noted that Section 14 in strict terms does not apply to appeals and that the Appellant's I.A. No. 145 of 2022 was filed in the same proceeding before the same Adjudicating Authority, which was competent to entertain the application. Therefore, the principle underlying Section 14 could not be invoked in this case.

Conclusion:
The Tribunal concluded that the Appellant was not entitled to the benefit of Section 14 of the Limitation Act, 1963, as I.A. No. 145 of 2022 was filed in the same proceeding before the same Adjudicating Authority. The jurisdiction of the Tribunal to condone the delay is limited to 15 days beyond the prescribed 30-day period. Since the delay in filing the appeal was beyond this period, the Tribunal dismissed I.A. No. 3349 of 2022 and consequently rejected the memo of appeal.

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