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of <h1>Appeal Dismissed: Tribunal Upholds Decision as Claim Filed After Resolution Plan Approval by CoC; Appeal Found Lacking Merit.</h1> <h3>Department of State Tax Versus Dar Media Pvt. Ltd. & Anr.</h3> The Appellate Tribunal dismissed the appeal challenging the Adjudicating Authority's order, as the claim was submitted post-approval of the resolution ... Condonation of 15 days’ delay in filing the Appeal - HELD THAT:- The aforesaid clearly indicate that the resolution plan was approved by the CoC prior to 03.02.2023 and the claim which was filed by the Appellant was subsequent to approval of the plan by the CoC. When the plan was already approved by the CoC, we are of the view that no error has been committed by the Resolution Professional in refusing to admit the claim. The Adjudicating Authority has rightly rejected I.A. No. 1219 of 2023 filed by the Appellant. There is no merit in the Appeal - Appeal is dismissed. The Appellate Tribunal dismissed the appeal against the Adjudicating Authority's order due to the claim being filed after the approval of the resolution plan by the CoC. The delay in filing the appeal was condoned. The appeal was found to have no merit and was dismissed.
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