Appeal Dismissed for Filing Delay, Tribunal Lacks Jurisdiction to Extend Time Limits

The Tribunal dismissed the appeal due to the delay in filing, ruling that the Supreme Court's orders extending limitation periods did not apply to the additional 15-day period for condonation of delay. The Tribunal held that it lacked jurisdiction to condone the delay beyond the statutory 15-day period, leading to the dismissal of the appeal without costs.

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Issues Involved:
1. Condonation of delay in filing the appeal.
2. Applicability of Supreme Court orders extending limitation periods due to COVID-19.

Summary:

Issue 1: Condonation of Delay in Filing the Appeal
The appellant filed an appeal along with an application seeking condonation of delay, arguing that the delay should be condoned based on orders passed by the Hon'ble Supreme Court extending limitation periods due to COVID-19. The respondent opposed this, stating that the appeal was filed beyond the permissible period of 45 days, and the limitation should begin from the date of knowledge, i.e., 13.02.2020, not 12.03.2020. The Tribunal noted that the impugned order was passed on 13.02.2020, and the period of limitation of 30 days expired on 14.03.2020. The appeal was filed on 25.08.2021, which was beyond the permissible period even considering the Supreme Court's orders.

Issue 2: Applicability of Supreme Court Orders Extending Limitation Periods
The appellant relied on three Supreme Court orders dated 23.03.2020, 08.03.2021, and 10.01.2022, which extended the limitation periods due to COVID-19. However, the Tribunal clarified that these orders extended the period of limitation for filing appeals but did not extend the additional 15-day period provided under Section 61(2) of the Code for condonation of delay. The Tribunal cited the Supreme Court's judgment in "National Spot Exchange Limited Vs. Mr. Anil Kohli, RP for Dunar Foods Limited," which held that delay beyond 15 days is uncondonable even under Article 142 of the Constitution.

Tribunal's Conclusion
The Tribunal concluded that it does not have jurisdiction to condone the delay beyond the statutory period of 15 days. Consequently, the application for condonation of delay was dismissed, and as a result, the appeal was also dismissed without any order as to costs.

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