2026 (6) TMI 197

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....us Appeal No. 305/2026, D. B. Civil Miscellaneous Appeal No. 397/2026 - -<br>Benami Property<br>HON&#39;BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA AND HON&#39;BLE MR. JUSTICE ASHUTOSH KUMAR For the Appellant(s): Mr. Lakshya Sharma. For the Respondent(s) : Mr. Bharat Vyas, ASG through VC, assisted by Ms. Anima Chaturvedi, Mr. Rakesh Choudhary & Ms. Divya Modi. ORDER 1. The challenge is to the order dated 11.07.2025, whereby, the Tribunal has directed the review application and application for condonation of delay to be governed by the order dated 10.07.2025 passed by it earlier, whereby, the review application filed by the respondents-Union of India had been allowed in light of order passed in review by the Hon'ble S....

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....rcised in cases where there is limitation under Section 114 read with Order 47 CPC, 1908 and Section 40(2)(F) of the Prohibition of Benami Property Transactions Act, 1988 (for shot 'the Act of 1988'). 3. Learned counsel further submits that the order passed by the Tribunal dated 11.07.2025 deserves to be set aside. 4. We have noticed that in the order dated 30.11.2022 while allowing the appeals, the Tribunal held as under: "It is however made clear that if the Apex Court reviews its judgment, the respondent would be at liberty to take appropriate remedy pursuance to it which includes filing a review petition before this Tribunal. It is also made clear that if the Department has an independent right to initiate the ac....

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....to be condoned. It is more so when a Review / Rectification of the order would be in reference to the order of the Apex Court in the case of Ganpati Dealcom (supra) dated 18.10.2024 which would result in recall of the order sought to be reviewed to restore the appeal for its hearing on merit because the order under review was passed without touching the merits of the case, rather, applying the judgment of the Apex Court in Ganpati Dealcom (supra). The application for Condonation of Delay should not be effected ignoring the merit of the Review Application in the light of catena of judgments of the Apex Court. The prayer was accordingly made to allow the applications. 7. The application for Condonation of Delay was seriously conteste....

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....n the original order dated 30.11.2022, the present appeals cannot turn around and challenge the order passed by the Tribunal restoring the appeals based on the judgments passed in the case of Ganpati Dealcom Private Limited (supra). 9. The appeals are wholly frivolous. We may also notice that while Section 49 allows appeals to be filed against any judgment and order passed by the Appellate Tribunal, it would not include an order passed in review as the review results in pendency of the appeal itself and cannot be said to be a decision or order finally deciding the appeal. In fact, the Appellate Tribunal is treated as a Civil Court and has the power as available to the Civil Court and CPC would apply as provided under Section 40(5) and th....