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Judgment
ORDER
02.06.2023: In the present appeal an IA No.2528/2023 has been filed for exemption from filing certified copy of the impugned order due to the reason that the appeal was to be filed immediately and as such it could not be filed. We are of the opinion that since we are hearing the appeal on merit without issuance of notice to other side, the exemption for filing certified copy is allowed. Heard Mr. Aman Singhania, learned counsel for the appellant.
The present appeal under Section 421 of the Companies Act, 2013 has been preferred against an order dated 18.04.2023 passed by the National Company Law Tribunal, Mumbai Bench in Company Petition No.99/MB/2020. The order dated 18.04.2023 is reproduced hereinbelow:-
“1.Ms Sonal a/w Ms Milan A hebballi, learned counsel for the Petitioners present. Mr Karl F Tamboly, learned counsel for the Respondent present.
2.On the request of counsel for the Respondent, this matter is posted for next week. In the meanwhile, Counsel for the Respondent submits that they have challenged the order dated 28.02.2023, where at para four this Bench had listed this matter for further clarifications. However, this Bench recalls that clarification was limited to the aspect whether the Respondent company has filed its audited financial statement with the MCA and if he yes, up to which year it has been filed, so that the issues raised in CA-376/2021 can be addressed from the inspection of those financial statement itself.
3.List this matter for further consideration on 27.04.2023.”
Learned counsel for the appellant submitted that Learned Tribunal without having any jurisdiction to review its order has virtually reviewed the order dated 28.02.2023 passed in CA.338/2022, CA 376/2021, CA 391/2021 in CP/99(MB)/2020. However, on perusal of the earlier order i.e. order dated 28.02.2023 and comparing the order impugned it is evident that by the impugned order Learned Tribunal had only clarified the position in respect of para 4 of order dated 28.02.2023 which is reproduced hereinbelow:-
“1.Ms Sonal, learned counsel for the Petitioner present. Mr Nirav Barot, learned counsel for the Respondents present.
2.Ld counsel for the Respondents are directed to file three years financial statements and copies of ledger statements of all the related parties as appearing in the notes to accounts in these financial statements.
3.If the respondents are willing to by the holding of Petitioner they are at liberty to tender the offer.
4.List this matter for further clarification on 18.04.2023.”
On examination of the aforesaid two orders it is evident that by the impugned order the learned Tribunal has only clarified the position in respect of last part 4 of order dated 28.02.2023. In such situation we donot find that there is any need for the appellant to assail the said order. This impugned order is clarificatory in nature in relation to para 4 of order dated 28.02.2023. Meaning thereby the order appears to be innocuous and in such situation there is no occasion to interfere with the impugned order.
The appeal stands dismissed.