TaxTMI 
TaxTMI 
2023 (3) TMI 1281
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....iled alongwith an application i.e. I.A. No. 4551 of 2022, in which the Appellant/Applicant has prayed for condonation of delay for four days in filing of the appeal. 2. Shorn of unnecessary details, the impugned order was passed on 12.09.2022 and the appeal has been filed on 10.11.2022 by the Appellant who was confined in jail since 12.09.2018. 3. Ground taken in the application for condonation of delay read as under:- "That Appellants declares that there is a delay in filing of present appeal. The certified copy of the impugned order 12.09.2022 was never received by the Appellant, the Resolution Professional has sent a copy of impugned order through DTDC courier on 11.10.2022. The present appeal is being filed with a delay of 4 days af....
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.... 45 days can be condoned by this Tribunal? 8. In this regard, reference could be had to Section 61 of the Code which deals with the Appeals and Appellate Authority. It is relevant to refer to the relevant part of Section 61 of the Code which is reproduced as under:- "Section 61: Appeals and Appellate Authority. *61. (1) Notwithstanding anything to the contrary contained under the Companies Act 2013, any person aggrieved by the order of the Adjudicating Authority under this part may prefer an appeal to the National Company Law Appellate Tribunal. (2) Every appeal under sub-section (1) shall be filed within thirty days1 before the National Company Law Appellate Tribunal: Provided that the National Company Law Appellate Tribunal may a....
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....tradistinction to Section 421(3) of the Companies Act. Owing to the special nature of the IBC, the aggrieved party is expected to exercise due diligence and apply for a certified copy upon pronouncement of the order it seeks to assail, in consonance with the requirements of Rule 22(2) of the NCLAT Rules. Section 12(2) of the Limitation Act allows for an exclusion of the time requisite for obtaining a copy of the decree or order appealed against. It is not open to a person aggrieved by an order under the IBC to await the receipt of a free certified copy under Section 420(3) of the Companies Act 2013 read with Rule 50 of the NCLT and prevent limitation from running. Accepting such a construction will upset the timely framework of the IBC. The....