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TMI Blog2022 (10) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits within which the court or Tribunal can condone delay. The direction in Para 5(IV) is only clarificatory and in no manner restrict the benefit which has been extended in Para 5(III). The Appellants are clearly entitled to the benefit of limitation as provided in Direction 5(III) under which w.e.f. 01.03.2022, they are entitled to file Appeal within 90 days. 90 days period came to an end on 29.05.2022. There are no substance in the submission of the Counsel for the Respondents that the Appellants are not entitled for the benefit as provided in Para 5(III) - application disposed off. - I.A. No.2827 of 2022 IN Comp. App. (AT) (Ins.) No. 984 of 2022 I.A. No. 2984 of 2022 IN Comp. App. (AT) (Ins) No. 1031 of 2022 - - - Dated:- 13-10-2022 - [ Justice Ashok Bhushan ] Chairperson , [ Dr. Alok Srivastava ] Member ( Technical ) And [ Barun Mitra ] Member ( Technical ) For the Appellants : Mr. Gautam Singh , Mr. Raghu Vamsy Dasika , Advocates For the Respondent : Mr. Kumar Anurag Singh , Mr. Zain A Khan , Mr. Shev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal at the filing counter and non-compliance of which may constitute a valid ground to refuse to entertain the Appeal. E-filing the Appeal cannot be said to be presentation of the Appeal under Section 22, hence, the period of computation of the limitation has to be reckoned from the date of physical filing of the Appeal and in both the cases physical filing of the Appeal is beyond 45 days and the Appeals deserve to be dismissed on the ground of delay. Learned Counsel for the Respondent has referred to and relied on the Rules framed by Income Tax Appellate Tribunal Rules, 1963 where it is provided that even though e-filing remains mandatory but the period for filing Appeal is to be computed from the date of presentation of Appeal. It is submitted that e-filing which is permitted by this Tribunal by order dated 03.01.2021 has to be in accordance with Rule 22 and presentation of physical copy is relevant for computation of period of limitation and litigants are not entitled to compute the time from the date of e-filing. 6. Shri Kumar Anurag Singh, Learned Counsel appearing for the Respondent in Company Appeal (AT) (Ins.) No. 984 of 2022 further submits that in view of the order p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... half from time to time. 10. NCLAT has issued a Circular dated 03.01.2021 issuing a Revised Standard Operating Procedure and also notifying that NCLAT e-filing facility is available for filing of Appeal. It is useful to extract the Circular dated 03.01.2021: Dated: 03.01.2021 National Company Law Appellate Tribunal Revised Standard Operating Procedure for Ld. Advocate/ Authorised Representative/Party-in-Person for hearing/Mentioning the matter through virtual mode. As directed, the following is the revised Standard Operating Procedure for hearing of cases through virtual mode (Cisco Webex Meeting Platform) using the e-filing portal (https://efiling.nclat.gov.in) from 04.01.2021. NCLAT e-filing facility is now available for filing of Appeal/ Interlocutory Application/ Reply/ Rejoinder etc. Therefore, all concerned are requested to avail the same through NCLAT e-filing portal (https://efiling.nclat.gov.in) w.e.f. 04.01.2021. The URL for the same is available on NCLAT website (www.nclat.nic.in), It may be noted that it is mandatory that Ld. Advocates/ Authorised Representatives/ Parties-in-Person shall file the Appeal/lnterlocutory Application/Reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally in terms of Rule 6 7 of the Income Tax (Appellate Tribunal) Rules, 1963 or the respective enactments shall continue to be reckoned as the date of presentation for all intents and purposes. After e-Filing of an Appeal, Cross Objection, Stay Application or Miscellaneous Application, the acknowledgement of e-Filing and Memorandum of Appeal or Memorandum of Cross Objection or Stay Application or Miscellaneous Application, as the case may be, along with all the prescribed enclosures shall be presented before the Tribunal in the manner and time prescribed in the said rules or other enactments, as the case may be. 15. When we look into the Rules framed by the High Court of Delhi , Guidelines issued by the Orissa High Court as well as Practice Note for E-filing in ITAT , there is clear stipulation in the Rules as to from which date limitation is to be computed. Delhi High Court mentions that date of e-filing the limitation shall be computed whereas Guidelines of the Orissa High Court provide that the limitation shall be computed from the date of e-filing if hard copy is filed within 7 days but if hard copy is not filed within 7 days, limitation shall be computed from the da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e subsequent orders dated 08.03.2021, 27.04.2021 and 23.09.2021, it is directed that the period from 15.03.2020 till 28.02.2022 shall stand excluded for the purposes of limitation as may be prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings. II. Consequently, the balance period of limitation remaining as on 03.10.2021, if any, shall become available with effect from 01.03.2022. III. In cases where the limitation would have expired during the period between 15.03.2020 till 28.02.2022, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 01.03.2022. In the event the actual balance period of limitation remaining, with effect from 01.03.2022 is greater than 90 days, that longer period shall apply. IV. It is further clarified that the period from 15.03.2020 till 28.02.2022 shall also stand excluded in computing the periods prescribed under Sections 23 (4) and 29A of the Arbitration and Conciliation Act, 1996, Section 12Aof the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other law ..... X X X X Extracts X X X X X X X X Extracts X X X X
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