Authority: National Company Law Appellate Tribunal, Principal Bench, New Delhi
Order Date: 27 July 2026
Case Overview
The National Company Law Appellate Tribunal (NCLAT) heard procedural applications in Company Appeal (AT) (Insolvency) No. 951 of 2026. The appeal was filed by the Assistant Commissioner of Income Tax, Central Circle-1, Bhubaneswar, Odisha against Uday Narayan Mitra, the Resolution Professional of ARSS Infrastructure Projects Ltd., and another respondent. The matter pertains to insolvency proceedings involving ARSS Infrastructure Projects Ltd.
The appellant (Income Tax Department) had filed two interlocutory applications: I.A. No. 3787 of 2026 for condonation of delay of 11 days in filing the appeal, citing reasons mentioned in Para II (b) and (c) of the application; and I.A. No. 3789 of 2026 for exemption in filing the certified copy of the impugned order.
Final Outcome
The NCLAT bench comprising Justice Yogesh Khanna (The Officiating Chairperson) and Ajai Das Mehrotra (Member - Technical) allowed both applications. The delay of 11 days in filing the appeal was condoned as the respondents raised no objection. The exemption for filing the certified copy was granted subject to the condition that the certified copy be filed within two weeks from the date of the order (July 27, 2026). The tribunal also directed that a complete appeal paper book be supplied to the respondents' counsel, noting that they did not have the complete set. The main appeal has been listed for hearing on September 11, 2026.
Topics: Insolvency Proceedings, Tax Claims, Judicial Delay Condonation