TaxTMI 
TaxTMI 
2026 (10) TMI 128
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of the order intended to be passed, we dispense with the necessity of issuance of notice to the Respondents as the order intended to be passed by us would not affect the rights of the Respondents adversely. 3. The instant appeal has been filed by the Appellant who was arrayed as Respondent No.13 in I.A. No.4775 of 2020 moved under Section 47 of the Code whereby the I.A. No.2866 of 2026 moved by the Appellant has been dismissed on the ground that the same has been presented with inordinate delay. 4. Learned counsel for the Appellant, at the outset, submits that this Appellate Tribunal in an identical matter with regard to Respondent No.11 in I.A. No.4775 of 2020 has passed an order dated 25.08.2026 in Company Appeal (AT) (Ins.) No.155....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rawn our attention towards the order passed by the Learned Adjudicating Authority on 07.11.2024, in I.A. No. 4775 of 2020, whereby an opportunity to file the reply was provided to Respondent Nos. 1, 2 & 3 and for other Respondents the proceedings were set ex-parte, including the Appellant, who was arrayed as Respondent No. 11. 5. It is indicated by the Learned Counsel for the Appellant that the Appellant herein was arrayed as Respondent No. 11 before the Learned Adjudicating Authority and the perusal of order dated 07.11.2024 would reveal that Respondent Nos. 11 to 13 to that proceedings were represented before the Learned Adjudicating Authority on that day through their Advocate, Shri Dhruv Pande and even in the presence of the Co....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tunity to move appropriate application to recall order dated 07.11.2024. 9. It is further submitted that I.A. No. 2813 of 2026 was moved by the Appellant, in pursuance of the liberty given by the Learned Adjudicating Authority for recall of the order dated 07.11.2024, however, by passing the impugned order the same has been dismissed only on the ground that the application has been moved with considerable delay. 10. It is vehemently submitted that there was no delay on the part of the Appellant in moving the application, as under some inadvertent mistake he has earlier moved an application I.A. No. 1651 of 2025 to recall the order dated 03.01.2025 instead of order dated 07.11.2024 and by passing an order dated 15.05.2025 t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....07.11.2024 and it is in this regard the I.A. No. 1651 of 2025 was disposed of on 19.02.2026 in terms of I.A. No. 3948 of 2025 which was dismissed as withdrawn and liberty was given to the Applicant to move an appropriate application to recall the order dated 07.11.2024. Thus, opportunity was also provided to Appellant to move appropriate application for recall of order dated 07.11.2024, and in pursuance of this order, the I.A. No. 2813 of 2026 was moved by the Appellant which has been dismissed by passing impugned order. 14. Thus, the above sequence of events would reveal that there was no considerable delay so far as moving of the application i.e., I.A. No. 2813 of 2026 by the Appellant is concerned for the recall of the order dat....