PMLA Section 26(1) appeal dismissed for lack of maintainability without actual Adjudicating Authority order

Mahender Kumar Khandelwal Versus Deputy Director, Directorate of Enforcement, New Delhi

Mahender Kumar Khandelwal Versus Deputy Director, Directorate of Enforcement, New Delhi - TMI Issues:
- Urgent listing and hearing of the appeal
- Maintainability of the appeal under section 26 of the Prevention of Money Laundering Act, 2002
- Consideration of applications dated 6-1-2021 and 18-1-2021 by the Adjudicating Authority
- Legality of the order dated 19-1-2021
- Jurisdiction of the Appellate Tribunal to entertain the appeal

Analysis:
The matter involved an urgent application for listing and hearing of an appeal filed by the appellant under section 26 of the Prevention of Money Laundering Act, 2002 against an order passed by the Adjudicating Authority. The appellant sought various reliefs, including setting aside the impugned order and directing the Adjudicating Authority to dispose of pending applications. The main contention was that the order dated 19-1-2021 did not address the applications dated 6-1-2021 and 18-1-2021, leading to the appeal challenging the legality of the order.

The appellant argued that the order dated 19-1-2021 was not a concrete order deciding the applications and, therefore, the appeal was maintainable. On the other hand, the respondent contended that the appeal was not maintainable as the impugned order was not an order but a proceeding recorded. The respondent highlighted that the Adjudicating Authority had assured that pending applications would be decided in the final order.

The Appellate Tribunal analyzed the provisions of section 26(1) of the PMLA, 2002, which require an order from the Adjudicating Authority for an appeal to be preferred. It was observed that the order dated 19-1-2021 did not address the pending applications and, therefore, was not appealable. The Tribunal concluded that it lacked jurisdiction to entertain the appeal based on a non-appealable order.

Furthermore, the Tribunal reviewed judgments cited by the appellant, including those from different High Courts and the Appellate Tribunal. It was noted that the facts and circumstances of those cases were distinguishable from the present appeal, rendering them inapplicable. The Tribunal dismissed the appeal on the grounds that no order existed on the applications, making the appeal not maintainable under section 26(1) of the PMLA, 2002.

In summary, the Appellate Tribunal held that the appeal challenging the order dated 19-1-2021 was not maintainable as the order did not address the pending applications. The Tribunal emphasized the necessity of a concrete order from the Adjudicating Authority for an appeal to be entertained, ultimately dismissing the appeal due to lack of jurisdiction.