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2022 (3) TMI 1062

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..... d 26.03.2017 and 27.04.2017. The mere fact that the e-mail was received that the matter shall be looked into. The use of exact words I have asked Mahesh to look into your case on priority and I am hopeful you will have a resolution soon . The above expression cannot be read any acknowledgment within the meaning of Section 18. Subsequent mail which is of 27.04.2017 which is written by one of the employees of the Corporate Debtor at Page 45 of the paper book cannot be treated to be acknowledgment by the Corporate Debtor within the meaning of Section 18 by the Corporate Debtor - Explanation (a) to Section 18 has no applicability in the facts of the present case nor any benefit can be claimed by the Appellant on the basis of explanation (a .....

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..... n is barred by limitation. The findings returned by the Adjudicating Authority is that the date of default mentioned in the Application is 30.12.2016 whereas Application was filed on 13.03.2020 and in view of the Article 137, the Application is barred by time. Paras 9 and 10 of the impugned order is to the following effect:- 9. In the light of the aforesaid submissions raised on behalf of the applicant, we have gone through the averments made in the application as well as the documents enclosed with the application and on careful consideration of the same, we find that on page 11 part 4, the applicant referred to the email dated 27.04.2017, on the basis of which, the applicant claimed the amount which is in default, and we find that th .....

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..... art-IV, it has been clearly mentioned that debt fell due on 30.12.2016. Application was filed beyond three years from the date when debt fell due. The submission which has been pressed by the Appellant is regarding extension of limitation by virtue of the e-mails dated 26.03.2017 and 27.04.2017. E-mail dated 26.03.2017 which was addressed to the Appellant is to the following effect:- Dear Mohan I have asked Mahesh to look into your case on priority and I am hopeful you will have a resolution soon. By the way, there was a query about you (probably a prospective employee?) and I strongly recommended. 6. The above e-mail does not contain any acknowledgment which can be read as acknowledgment of accepting the debt within the mean .....

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..... or right, or avers that the time for payment, delivery, performance or enjoyment has not yet come or is accompanied by a refusal to pay, deliver, perform or permit to enjoy, or is coupled with a claim to set-off, or is addressed to a person other than a person entitled to the property or right 10. Explanation (a) to Section 18 has no applicability in the facts of the present case nor any benefit can be claimed by the Appellant on the basis of explanation (a). In any view of the matter, we are of the view that Application filed under Section 9 by the Appellant could not have been entertained and has been rightly rejected by the Adjudicating Authority. We do not find any error in the impugned order. The Appeal is dismissed. - - TaxT .....

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