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Judgment
O R D E R
21.12.2023: Heard Learned Counsel for the parties.
This appeal has been filed against the order passed by Adjudicating Authority dated 10.08.2023 by which Section 7 application filed by the appellant was rejected on the ground that it is barred by time. Adjudicating Authority has held that if limitation is counted from 19.09.2018 appeal was filed beyond time.
Learned Counsel for the appellant submits that although the request was made for giving opportunity to file the relevant documents which could not be filed before the Adjudicating Authority, however, in the appeal appellant has submits that the documents have been filed namely Form-16A dated 01.06.2019 as well as confirmation of account dated 01.04.2021 which indicate that appellant’s shall get the benefit of Section 18 of Limitation Act, 1963 and the application was not within time.
Learned Counsel for the respondent submits that appellant has not filed these documents before the Adjudicating Authority, hence, they should not be looked into for considering the application under Section 7.
Learned Counsel for the appellant has relied on the Judgment of Hon’ble Supreme Court in Dena Bank vs. C. Shivakumar Reddy (2021) 10 SCC. 330 which has clearly held that in Section 7 the applicant is fully entitled to amend the application or filed additional documents. It is true that those documents which have been now filed were not filed before the Adjudicating Authority but we in the appeal also, there is no prohibition in accepting those documents. We take these documents on the record.
In facts of the present case we are of the view that ends of justice be served in remitting the matter before the Adjudicating Authority for passing a fresh order, after considering the materials which are brought by both the parties on record.
In result, the order dated 10.08.2023 is set aside, Section 7 application being CP (IB) No. 263/ND/2023 is revived before the Adjudicating Authority. Appellant is allowed two weeks’ time to file an additional affidavit brining relevant materials on record for consideration of Adjudicating Authority. Respondent shall have also right two weeks’ time to file Reply to the said additional affidavit and thereafter Adjudicating Authority may hear the parties and decide in accordance with law.
The appeal is disposed of accordingly.