TaxTMI 
TaxTMI 
2026 (7) TMI 1786
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....ys occurred in re-filing the appeal is hereby condoned. CA (AT) (Ins) No. 1221 of 2026 2. Instant appeal has been filed against the impugned order dated 13.05.2026 passed by the National Company Law Tribunal, Guwahati Bench, (Adjudicating Authority) in IA(IBC)/42/GB/2026 (recall application) moved in CP IB/10/GB/2021 whereby Ld. Adjudicating Authority has dismissed the recall application filed by the appellants. 3. Ld. Counsel for the appellant submits that the appellant No. 1 is a trust and runs an educational institute and has taken the 1st floor of the 3-storied building situated at Khaitan No. 1133/3242, Plot No. 196/2276, Area 105 Dec, Mouza Bhubaneswar Jagamaga Tehsil District Bhubaneswar, Khorda Odisha on lease from its recorded owners/landlords Mr. Prakash Chandra Bijuli and Mr. Subhendra Kumar Bhanjadeo, on the basis of an unregistered lease agreement dated 03.01.2023. 4. It is further submitted that during the subsistence of the lease agreement the liquidator of Nayak Infrastructure Pvt. Ltd. approached the appellants and being bona fide tenant appellants provided all requisite information and thereafter the appellants vacated the said premises on 10.07.2024 t....
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....ing Authority has failed in its duty to dispose of the recall application on its merits. 11. Learned Counsel for the liquidator submits that the appellants were in knowledge of the proceedings pending before the learned adjudicating authority. They, after having full knowledge of the pendency of the proceedings, did not voluntarily appear before the learned adjudicating authority and therefore they have been rightly proceeded ex parte. 12. It is further submitted that the communication and notices apart from sending through speed post were also sent on the email address of the appellants and the emails have not bounced and thus the communications sent on the email address of the appellants were received by them and even thereafter they did not appear before the Ld. Adjudicating Authority. 13. It is further submitted that the appellants, in response to the email sent by the liquidator dated 18th March 2024, sent an email on 3rd September 2024 contending that they have vacated the property on 10th July 2024. Therefore, it is evident that the email address used by the liquidator and Ld. Adjudicating Authority for sending notices and communications to the appellants was valid ....
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....ion of the subject property; c) To direct the Respondent Nos. 1 to 3 to pay the arrears of rents of Rs. 46,50,000/-(Rupees Forty- Six Lakhs Fifty-Thousand Only) for the period of 03.01.2023 to 30.07.2024 and Rs. 1,50,000/- (Rupees One Lakhs and Fifty Thousand Only) per month, thereafter until peaceful possession of the Subject Property to the Applicant; d) To direct the Respondents not to create any third-party interest in the subject property till the adjudication of the present matter; e) Pass such further and other orders and directions as the nature and circumstances of the case may require and as this Hon'ble Tribunal may deem fit and proper". 19. It is also reflected that vide order dated 26.08.2021 insolvency process was initiated against the CD i.e. Nayak Infrastructure Pvt. Ltd. and Mr. Vishal Ghisulal Jain was appointed as IRP and was confirmed later on as RP. 20. It is also reflected that vide order dated 07.12.2023, passed in IA No. 86 of 2023 in the aforesaid petition the liquidation process was initiated and Ms. Sudha Sarma was appointed as the liquidator of the CD. 21. It is contended in the application moved by the liquidator ....
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....ing Authority found the possession of the appellants as wrongful and stated to have been made to defeat the objectives of the Code. The application filed by the liquidator was allowed and appellants were directed to vacate the aforesaid premises failing which the Police Authorities were commanded to help the liquidator in taking possession of the property and the appellants were further directed to pay arrears of rent of Rs. 46,50,000/- for the period from 03.01.2023 to 30.07.2024 @ Rs. 1,50,000/- and thereafter until peaceful possession of the property. 27. It is also evident that the IA No. 42/GB/2026 was filed by the appellants for recalling the aforesaid order dated 13.12.2024 passed in IA No. 159/GB/2024 and also to pass an order of staying the contempt proceedings. 28. Perusal of the impugned order of date 13.05.2026 would reflect that the Ld. Adjudicating Authority found that it is admitted to the appellants that they have communicated with the liquidator through email id i.e. [email protected] and on this email id repeated notices and reminders were issued by the liquidator, Counsel for the liquidator and also by the Registry of the Ld. Adjudicating Authority.....
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....ecorded that the notices send by the Registry have been received by the appellants however they did not appear. The liquidator on 19.09.2024 also sent an email to the appellants informing of the next date fixed in the IA No. 159/2024. The email was also sent by the liquidator on 03.10.2024 intimating the pendency of the aforesaid IA No. 159/2024 and when the appellants did not appear before the Ld. Adjudicating authority they were proceeded ex-parte on 18.10.2024. 31. We have also asked Ld. Counsel for the Appellant to provide us any proof of the payment of the rent to the aforesaid two persons i.e. Prakash Chandra and Subhendra Kumar in pursuance of lease agreement and it is replied that the appellant is not having any proof of the payment of rent to the aforesaid two persons who were claiming to be the owners of the property. 32. We also notice that the Ld. Adjudicating Authority has also made observations with regard to the knowledge of the proceedings of IA No. 159 of 2024 to the appellants and the relevant portion of the observation of the Ld. adjudicating authority is reproduced as under: "8. This Tribunal, upon perusal of the records, observes as follows: ....