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        Case ID :

        2026 (5) TMI 1382 - AT - IBC

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        Condonation of delay and certified copy exemption accepted for appeal against approval of a resolution plan. Delay in filing an appeal against approval of a resolution plan was condoned where the appellant relied on the later upload date of the impugned order and ...
                        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.

                            Condonation of delay and certified copy exemption accepted for appeal against approval of a resolution plan.

                            Delay in filing an appeal against approval of a resolution plan was condoned where the appellant relied on the later upload date of the impugned order and the Tribunal accepted the explanation in line with Supreme Court guidance. The Tribunal noted that a litigant is generally expected to apply for a certified copy under the NCLT Rules, 2016, but an exemption from immediate filing of the certified copy may be allowed. On the facts, and considering that delay had been condoned in a connected appeal against the same order, the appellant was permitted to proceed with liberty to place the certified copy on record within two weeks.




                            Issues: Whether the delay in filing the appeal against the order approving the resolution plan was liable to be condoned, and whether the appellant could be permitted to proceed without initially filing the certified copy of the impugned order.

                            Analysis: The appeal was filed beyond the date of the impugned order, but the record showed that the order had been uploaded later, and the appellant sought to compute limitation from the date of uploading. The Tribunal considered the Supreme Court's decisions emphasising that a litigant is obliged to apply for the certified copy under Rule 22 of the National Company Law Tribunal Rules, 2016, while also recognising that an application for exemption from filing the certified copy can be entertained. The Tribunal further relied on the later Supreme Court order in Omkara Assets Reconstruction Private Limited, where delay was condoned on acceptance of the explanation furnished. The Tribunal also noticed that in a connected appeal against the same order, delay had already been condoned on the basis that the order was uploaded on 28.10.2025.

                            Conclusion: The delay in filing the appeal was condoned, and the appellant was permitted to pursue the appeal without immediate filing of the certified copy, with liberty to place it on record within two weeks.


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                            ActsIncome Tax
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