2020 (10) TMI 828

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..... tance from Guwahati to Delhi - HELD THAT:- Under Section 421 of the Companies Act, the period of Appeal is 45 days and we can entertain the Appeal after expiry of the said period but within a further period not exceeding 45 days. In the present matter, the Appeal was filed on 20th July, 2020. There was lockdown from 23rd March, 2020. But then, it can be seen that before that itself, more than 90 .....

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..... r, 2019. Even if we exclude the period from 21st November, 2019 to 19th December, 2019 the Appeal filed on 20th July 2020 would be time-barred. The Learned Counsel for the Appellant states that there was delay beyond 90 days because of the age factor of the Appellants and that the Appellants are senior citizens and distance from Guwahati to Delhi. Under Section 421 of the Companies Act, the per .....

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