TaxTMI 
TaxTMI 
2026 (1) TMI 1084
X X X X Extracts X X X X
X X X X Extracts X X X X
....ays delay in refiling of the Company Appeal (AT)(Ins) No. 1748 of 2025. 2. The Applicant in the IA No. 6774 of 2025 has submitted that impugned order was passed on 05.04.2024 following which the appeal had been filed under Section 61 of the IBC on 14.05.2024 which was within the condonable period of delay. It was further submitted that objection was raised thereafter by NCLAT Registry on 11.01.2025 on grounds of unclear copies of documents having been uploaded as annexure with the appeal. The said objections were cleared and legible copies were submitted on 20.05.2025. The Applicant has explained the time taken in curing the said defects in the refiling delay condonation application as reproduced below:- "4. That the Appellant i....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... certain defects were notified. The same were rectified on the 04.06.2025, and the Appeal along with the Interlocutory Application ("IA") for condonation of delay was refiled. A copy of the refiling receipts of the Appeal and IA is collectively annexed hereto and marked as Annexure-2. 6. It is submitted that on 18 July 2024, further defects were notified and were duly cured on 24 July 2024 and the Appeal was resubmitted. A copy of the refiling receipt dated 24.07.2025 is annexed hereto and marked as Annexure-3. 7. It is submitted that certain documents were required to be submitted in clear/legible form, and in compliance, the Appellant filed an Application for submitting diminished copies through IA bearing Diary....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s on Correct Computation of delay of days was arised. 13. It is submitted that on 23 May 2025 another IA bearing Diary No. 9910110046902025 was filed in continuation of the rectification process. Subsequently defects notified on 09.09.2025 again regarding the adjusting the delay of days. It is submitted that all the defect sheets are cumulatively attached herewith along with additional affidavit as Annexure-5." 4. We have duly considered the arguments advanced by the Learned Counsel for the Applicant and also seen the records carefully. 5. The Applicant has submitted that the refiling delay was caused since the Appellant and the counsel were not co-located and also because the Registry had not described the defects appropriat....
X X X X Extracts X X X X
X X X X Extracts X X X X
....In the present case, there is a clear delay of 455 days, and that being so, we need to find out whether the cause for not refiling the appeal on time was reasonable and justifiable and whether the delay was unavoidable and beyond the control of the Applicant. 8. When we look at the contents of the additional affidavit and also bear in mind the oral submissions made, we find that after the initial measures taken by the Applicant to cure the defects pointed out each time within a reasonable time until September 2025, there has been incomprehensible slackness thereafter to remedy the defects pointed out by the Registry. And when we look at the nature of defects which needed redressal, it was basically related to computing the number of days....