Authority: National Company Law Appellate Tribunal Principal Bench, New Delhi
Order Date: 27 July 2026
Case Overview
This order pertains to Company Appeal (AT) (Insolvency) No. 951 of 2026 filed by the Assistant Commissioner of Income Tax, Central Circle-1, Bhubaneswar, Odisha against Uday Narayan Mitra (Resolution Professional of ARSS Infrastructure Projects Ltd) and another respondent. The order addresses two interlocutory applications (I.A. No. 3787 of 2026 and I.A. No. 3789 of 2026) related to procedural matters before the substantive appeal hearing.
The appellant (Income Tax Department) sought condonation of an 11-day delay in filing the appeal, citing reasons mentioned in Para II (b) and (c) of their application. The respondents, represented by advocates Mr. Chitranshul A. Sinha, Mr. Shivam Shorewala, Ms. Rakshita Bhargava, Ms. Esha Sharma (for R-1) and Mr. Dhananjay Bhaskar Ray (for R-2), did not raise any objection to the delay condonation request.
Final Outcome
The NCLAT bench comprising Justice Yogesh Khanna (The Officiating Chairperson) and Ajai Das Mehrotra (Member Technical) allowed both applications:
- I.A. No. 3787 of 2026 (condonation of delay) was allowed, thereby regularizing the 11-day delay in filing the appeal
- I.A. No. 3789 of 2026 (exemption from filing certified copy) was allowed subject to the condition that the certified copy of the impugned order must be filed within two weeks from the order date (by approximately 10 August 2026)
The tribunal also directed that a complete appeal paper book be supplied to the respondents' counsel, as they indicated they did not have the complete set. The main appeal has been listed for next hearing on September 11, 2026.
Topics: NCLAT, Insolvency Appeal