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        Insolvency and Bankruptcy

        2024 (3) TMI 80 - AT - Insolvency and Bankruptcy

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        NCLAT dismisses delay condonation application for appeal filed 5 days beyond condonable period The NCLAT Principal Bench dismissed a delay condonation application for an appeal filed 5 days late. The appellant sought exclusion of the period during ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                            NCLAT dismisses delay condonation application for appeal filed 5 days beyond condonable period

                            The NCLAT Principal Bench dismissed a delay condonation application for an appeal filed 5 days late. The appellant sought exclusion of the period during certified copy preparation, arguing limitation commenced from the order's upload date (22nd November, 2023) rather than dictation date (9th November, 2023). The NCLAT held that since the order was dictated on 9th November, 2023 in the presence of appellant's counsel, limitation commenced from 10th November, 2023. The 30-day period expired on 9th December, 2023, with 15 days condonable period ending 24th December, 2023. The appeal filed on 27th December, 2023 exceeded the condonable delay period, resulting in dismissal.




                            Issues Involved:
                            1. Condonation of delay in filing the Appeal.
                            2. Commencement of the limitation period for filing the Appeal.
                            3. Applicability of precedents on limitation and delay condonation.

                            Summary:

                            Issue 1: Condonation of Delay in Filing the Appeal
                            The application (I.A. No. 85 of 2024) sought condonation of a 5-day delay in filing the Appeal against the Order dated 09th November 2023. The Appeal was e-filed on 27th December 2023. The Appellant argued that the Order was uploaded on 22nd November 2023, and the 30-day period prescribed under Section 61(2) expired on 22nd December 2023. The delay was attributed to the time taken to approach several advocates and prepare the Appeal.

                            Issue 2: Commencement of the Limitation Period for Filing the Appeal
                            The Tribunal examined whether the limitation period commenced from the date of pronouncement (09th November 2023) or from the date of uploading (22nd November 2023). The Respondent contended that the limitation period should start from the date of pronouncement, as the Order was dictated in open court in the presence of the Appellant's counsel. The Tribunal agreed, stating that the limitation starts from the date of pronouncement, and the Appellant was expected to apply for a certified copy diligently.

                            Issue 3: Applicability of Precedents on Limitation and Delay Condonation
                            The Appellant relied on the Supreme Court judgment in *Sanjay Pandurang Kalate Vs. Vistra ITCL (INDIA) Limited & Ors.*, arguing that the limitation should start from the date of uploading if the case was not listed for pronouncement. However, the Tribunal distinguished the present case, noting that the Order was dictated in open court. The Tribunal also referenced the Supreme Court's decision in *V. Nagarajan Vs. SKS Ispat and Power Limited & Ors.*, emphasizing the obligation to apply for a certified copy upon pronouncement.

                            Conclusion:
                            The Tribunal concluded that the limitation period commenced on 10th November 2023, making the 30-day period end on 09th December 2023 and the 15-day condonable period end on 24th December 2023. Since the Appeal was filed on 27th December 2023, beyond the condonable period, the delay condonation application was dismissed, and the memo of appeal was rejected.
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                            ActsIncome Tax
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