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Judgment
O R D E R
23.08.2024: In this appeal notices were issued to the respondents on 12.09.2023 by following order :-
O R D E R
12.09.2023: Learned counsel for the Appellant submits that although the Appellant could not file NeSL certificate, balance sheet and TDS certificate under Section 194A of Income Tax Act before the Adjudicating Authority, in the Appeal those documents are brought on record which indicate that financial debt was there.
Submission needs scrutiny.
Issue notice. Requisites alongwith process fee be filed within three days. Reply be filed by the Respondents within three weeks. Rejoinder be filed within two weeks thereafter. List this Appeal on 08.11.2023.
Notices issued were not served appellant was permitted to serve the notices by publication appellant has filed the affidavit of service as noticed in the order dated 11.01.2024 and again on 14.02.2024 no one appeared for the respondents. This appeal has been filed against the order passed by Adjudicating Authority by which Section 7 application filed by the appellant was rejected Adjudicating Authority has passed an order on 31.05.2023 giving opportunity to the appellant to establish how the application was maintainable in the law. It was noted in para-2 that appellant has not produced the balance sheets of the corporate debtor as on 31.03.2022 when the appeal was heard on first date i.e; 12.09.2023 by this Tribunal. It was noted that the relevant documents were brought on the record to prove the financial debt. The appellant in this appeal has brought on record the NeSL Certificate and other relevant documents to prove the financial debt.
In facts of the present case we are of the view that an opportunity be given to the appellant to place all relevant documents by means of an Additional-Affidavit before the Adjudicating Authority and Adjudicating Authority to consider the application afresh in accordance with law.
In result, we set aside the order dated 14.06.2023, revive the application under Section 7 to be heard and decided afresh in accordance with law.
We make it clear that we are not expressing any opinion on merits of the case of either of the parties and it is for Adjudicating Authority to consider and decide accordingly. Appeal is disposed of accordingly.