Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
IBC - Highlights / Catch Notes

Home Highlights October 2024 Year 2024 This

Determination of the limitation period for filing an appeal u/s ...


Delay in appeal filing barred by statutory non-compliance & estoppel by conduct despite COVID extension.

Case Laws     IBC

October 19, 2024

Determination of the limitation period for filing an appeal u/s 61 of the Insolvency and Bankruptcy Code, 2016, the scope of an "Aggrieved Person," and the principle of Estoppel by Conduct. The key points are: The appellant cannot claim the benefit of the extended limitation period due to COVID-19, as the mandatory 30-day period for applying for a certified copy of the impugned order had expired much before the extended period commenced on 15.03.2020. The appellant's failure to comply with the statutory requirement of procuring a certified copy within the prescribed time, despite having knowledge of the proceedings, creates a legal bar u/s 114 of the Evidence Act. The appellant's inaction to apply for a certified copy, despite having knowledge, would constitute an "Estoppel by Conduct." Consequently, the application for condonation of delay lacks merit and is dismissed.

View Source

 


 

You may also like:

  1. Penalty levied u/s 272A(1)(d) for non-compliance with documentary evidence requirements was challenged by the assessee, citing COVID-19 restrictions as a reasonable...

  2. Condonation of Delay Scheme, 2018 - On day extension for compliance.

  3. Conduct of Assessment Proceedings electronically in time-barring scrutiny cases - Order u/s 119

  4. The case involves penalty imposition u/s 272A(1)(d) for non-compliance with statutory notices issued u/ss 143(2) and 142(1). Assessee explained non-compliance due to a...

  5. Companies allowed to conduct AGMs through video conferencing or other audio-visual means until September 30, 2025, subject to requirements in Circular No. 20/2020. No...

  6. The Appellate Tribunal considered a case involving the levy of penalty u/s 272A(1)(d) for non-compliance with a notice u/s 142(1) due to the Accountant's Covid-19...

  7. Maintainability of appeal - non-compliance with the statutory pre-deposit -The Customs Act does not provide for waiver of this mandatory deposit before filing appeal. -...

  8. 10kg of gold consisting of 10 gold bars, with 7 bars bearing foreign markings and 3 bars without markings, was seized along with cash from an employee of the appellant....

  9. Non-compliance with submission of Performance Bank Guarantee by the Appellant as per the Request for Resolution Plan's clause obliging the Resolution Applicant to...

  10. Customs department's conduct was wrongful, vindictive, and gross abuse of power in restricting petitioner's exit without justification, despite acquittal on merit in...

  11. Extension of period of insolvency resolution proceeding, beyond limit - when there is a specific provision on the question of maintainability of a claim for subsequent...

  12. relevancy of facts forming part of the same transaction, compliance with Section 42 of the Narcotic Drugs and Psychotropic Substances Act (NDPS Act), 1985, and the...

  13. Validity of reassessment proceedings - non-issue of the statutory notice u/s 143(2) - The Appellate Tribunal found that the AO had not issued the statutory notice under...

  14. TDS u/s 194C - Payment on account of freight expense - the statutory obligation to furnish the information regarding receipt of PAN and non-deduction of TDS is a fall...

  15. The Bombay High Court addressed non-compliance with Rule 28 of the NCLT Rules, 2016 regarding timely registration and disposal of applications u/s 94 and 95 of the...

 

Quick Updates:Latest Updates