Tribunals and CommissionsDivision Bench(2024) 05 NCLAT CK 0066

Assistant Commissioner of Income Tax (Circle 1) Dibrugarh vs Assam Company India Ltd

National Company Law Appellate Tribunal · Decided on 29 May 2024

HON’BLE JUDGES
Ashok Bhushan, Chairperson · Barun Mitra, Member (T)
RESULT
Dismissed
CASE NUMBER
Company Appeal (AT) (Insolvency) No. 843 Of 2024 & I.A. No. 2883, 3060 Of 2024

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Judgment

7 paragraphs · 194 words

I.A. No. 3060/2024:

1.

This is an application praying for condonation of delay in filing the appeal. Order impugned was passed on 12.01.2024 and this appeal has been e-filed on 29.02.2024.

2.

Learned Counsel for the Appellant submits that he has applied for the certified copy of the Order on 17.01.2024 and free of cost copy was sent to the Appellant dated 17.01.2024. He submits that there is a delay of 15 days only.

3.

Learned Counsel for the Respondent oppose the submission and submits that the certified copy was applied on 17.01.2024 and delivered on on 17.01.2024 itself, therefore, at best, the Appellant is entitled for exclusion of one day in the time period.

4.

Appeal has been filed on 29.02.2024, whereas 30th day period came to an end on 11.01.2024 and even after giving one day exclusion the appeal was filed on 47th day i.e., beyond 15 days after expiry of limitation.

5.

Our jurisdiction to condone the delay is only 15 days as per Section 61(2) proviso. The delay being more than 15 days. We are unable to condone the delay.

Delay condonation is rejected. Memo of appeal is also rejected.