TaxTMI 
TaxTMI 
2023 (12) TMI 1245
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....ay of 15 days in filing the appeal and for condonation of delay of 162 in refiling the appeal. 2. The Appellant/Applicant has averred in Para 3 of the application, while seeking condonation of delay of 15 days in filing of the appeal, that time has been spent in procuring the relevant documents and as such the Counsel for the Applicant could not receive the instructions on time. Apparently, it was not a reason much less sufficient for condonation of delay, therefore, the Appellant took liberty to file an additional affidavit in support of the application which was granted vide order dated 07.11.2023, pursuant to which, the additional affidavit was filed to explain the delay. In the additional affidavit, the Appellant made the following averment in para 8, 9 and 10 which are reproduced as under:- "8. Additionally, in the meantime, the counsel of the Appellant wanted to file several documents on record for better adjudication of the matter. The counsel requested the Appellant for copies of several documents including Handling agreement dated 15.12.2018, Bill of Lading, Authorization letter contained in the Tripartite Agreement, Resolution plan, CoC resolution accepting resolution ....
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....there was sufficient cause for not filing the appeal but such period shall not exceed fifteen days." 6. The aforesaid provision has four parts. First, the appeal can be filed by any person who is aggrieved by the order of the Adjudicating Authority. Second, the period for filing the appeal is 30 days. Third, the period of 15 days can further be extended after the expiry of 30 days as prescribed. Fourth, no further period can be extended after the expiry of 15 days. 7. In the present case, the appeal has been filed on the last date i.e. 15th day i.e. 45th day. The reason given in para 3 of the application for condonation of delay appears to be a halfhearted attempt on the part of the Appellant for condonation the delay of 15 days because it is mentioned therein that the appellant took time for procuring relevant documents and as such the counsel for the Appellant could not receive instructions on time. However, in the additional affidavit, the Appellant has mentioned that it had to obtain several documents which could not be procured in time. However, it is not denied that the appeal was filed on 17.04.2023 and then an application was filed on 08.11.2023 for placing on record the....
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....erred in Para 3 of the application, while seeking condonation of delay of 15 days in filing of the appeal, that time has been spent in procuring the relevant documents and as such the Counsel for the Applicant could not receive the instructions on time. Apparently, it was not a reason much less sufficient for condonation of delay, therefore, the Appellant took liberty to file an additional affidavit in support of the application which was granted vide order dated 07.11.2023, pursuant to which, the additional affidavit was filed to explain the delay. In the additional affidavit, the Appellant made the following averment in para 8, 9 and 10 which are reproduced as under:- "8. Additionally, in the meantime, the counsel of the Appellant wanted to file several documents on record for better adjudication of the matter. The counsel requested the Appellant for copies of several documents including Handling agreement dated 15.12.2018, Bill of Lading, Authorization letter contained in the Tripartite Agreement, Resolution plan, CoC resolution accepting resolution plan etc. The said documents were necessary to showcase that the goods belong to the Corporate Debtor, which is the main issue in....
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....ion has four parts. First, the appeal can be filed by any person who is aggrieved by the order of the Adjudicating Authority. Second, the period for filing the appeal is 30 days. Third, the period of 15 days can further be extended after the expiry of 30 days as prescribed. Fourth, no further period can be extended after the expiry of 15 days. 7. In the present case, the appeal has been filed on the last date i.e. 15th day i.e. 45th day. The reason given in para 3 of the application for condonation of delay appears to be a halfhearted attempt on the part of the Appellant for condonation the delay of 15 days because it is mentioned therein that the appellant took time for procuring relevant documents and as such the counsel for the Appellant could not receive instructions on time. However, in the additional affidavit, the Appellant has mentioned that it had to obtain several documents which could not be procured in time. However, it is not denied that the appeal was filed on 17.04.2023 and then an application was filed on 08.11.2023 for placing on record the additional documents. Thus, the question would arise if the documents can be filed as additional evidence through an applicat....
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....spent in procuring the relevant documents and as such the Counsel for the Applicant could not receive the instructions on time. Apparently, it was not a reason much less sufficient for condonation of delay, therefore, the Appellant took liberty to file an additional affidavit in support of the application which was granted vide order dated 07.11.2023, pursuant to which, the additional affidavit was filed to explain the delay. In the additional affidavit, the Appellant made the following averment in para 8, 9 and 10 which are reproduced as under:- "8. Additionally, in the meantime, the counsel of the Appellant wanted to file several documents on record for better adjudication of the matter. The counsel requested the Appellant for copies of several documents including Handling agreement dated 15.12.2018, Bill of Lading, Authorization letter contained in the Tripartite Agreement, Resolution plan, CoC resolution accepting resolution plan etc. The said documents were necessary to showcase that the goods belong to the Corporate Debtor, which is the main issue involved in the instant matter. 9. However, the Appellant, being the Chairman of the Monitoring Committee, faced immense diff....
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....ond, the period for filing the appeal is 30 days. Third, the period of 15 days can further be extended after the expiry of 30 days as prescribed. Fourth, no further period can be extended after the expiry of 15 days. 7. In the present case, the appeal has been filed on the last date i.e. 15th day i.e. 45th day. The reason given in para 3 of the application for condonation of delay appears to be a halfhearted attempt on the part of the Appellant for condonation the delay of 15 days because it is mentioned therein that the appellant took time for procuring relevant documents and as such the counsel for the Appellant could not receive instructions on time. However, in the additional affidavit, the Appellant has mentioned that it had to obtain several documents which could not be procured in time. However, it is not denied that the appeal was filed on 17.04.2023 and then an application was filed on 08.11.2023 for placing on record the additional documents. Thus, the question would arise if the documents can be filed as additional evidence through an application, then why the appeal could not be filed within the prescribed time. It has been held by the Hon'ble Supreme Court that the su....