TaxTMI 
TaxTMI 
2026 (4) TMI 1596
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....m, Adv. For Respondents : None ORDER I.A No. 932 of 2026: This is an application praying for condonation of delay of 15 days in filing of the appeal. The Appellant is EPFO, Thane. Sufficient ground has been mentioned in para 2(ii) of the application for explaining the delay of 15 days in filing of the appeal. The delay is within the condonable period and we find sufficient cause given in the application for condonation of delay. Delay condoned. I.A No. 880 of 2026: This is an application praying for condonation of delay of 58 days in refiling of the appeal. We find sufficient cause shown in the refiling delay application. Refiling delay condoned. Comp. App. (AT) (Ins) No. 254 of 2026 1. This appeal has been filed aga....
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....of Provident Funds, Gratuity Funds and Pension Funds. The present is a case where the claim filed by the Appellant in liquidation proceeding has not been admitted. We have noted Regulation 16(2) of the IBBI (Liquidation Process) Regulations, 2016 which clearly provides that claim can be filed as on the liquidation commencement date. According to the own case of the Appellant, the claim was filed on the basis of assessment order passed on 11.10.2021 and 20.10.2021. Thus, the said claim was not in existence on the liquidation commencement date. Counsel for the liquidator has rightly placed reliance on judgment of this Tribunal in "Employees Provident Fund Organisation, Nashik vs. Girish Siriram Juneja & Anr.- Company Appeal (AT) (Insolvency) ....
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....ving been filed beyond the last date for filing of the claim; the original claim of the Applicant was admitted; and the revised claim is arising from two orders passed on 23.10.2023 which is after the liquidation commencement date. The Applicant had a remedy in the form of Appeal in terms of Section 42 of the Code specifically providing for an Appeal within 14 days of the receipt of the decision of the Liquidator rejecting or admitting the claim of the Creditor. Undisputedly, this remedy was not availed by the Liquidator herein. Since there is a specific provision providing for appeal, this Tribunal cannot have jurisdiction in terms of Section 60(5) of the Code. Nonetheless it is trite law that the claims of the Creditor in existence as on ....
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....observe that it shall be open for the Appellant to take such remedy in law as permissible after the liquidation proceedings are over. 6. With these observations as noted above, the appeal is dismissed. No costs. I.A No. 1007 of 2026 in Comp. App. (AT) (Ins) No. 277 of 2026: This is an application praying for condonation of delay of 15 days in filing of the appeal. The Appellant is EPFO, Vashi. Sufficient ground has been mentioned in para 2(ii) of the application for explaining the delay of 14 days in filing of the appeal. The delay is within the condonable period and we find sufficient cause given in the application for condonation of delay. Delay condoned. I.A No. 893 of 2026 in Comp. App. (AT) (Ins) No. 277 of 2026: This is....