# In the matter of 44 Noida Infratech (Two) Pvt. Ltd. Vs. Enforcement Directorate Kolkata Zone Office & Ors. I.A. No. 2431 of 2021 in Company Appeal (AT) (Insolvency) No. 877 of 2022 > NCLAT judgment dated 2022-08-26. Citation: TCN-2022-NCLAT-00258. The case involves an appeal filed by 44 Noida Infratech (Two) Pvt. Ltd. against an order… - **Court:** NCLAT - **Order date:** 26 Aug 2022 - **Citation:** TCN-2022-NCLAT-00258 - **Category:** IBC - **Source page:** https://caseease.in/cases/ibc/nclat-new-delhi/44-noida-infratech-two-pvt-ltd-vs-enforcement-directorate-kolkata-zone-office-or-e036708a ## Summary ### Background The case involves an appeal filed by 44 Noida Infratech (Two) Pvt. Ltd. against an order dated 05th May, 2022, passed by the National Company Law Tribunal, Cuttack Bench, regarding I.A. (IB) No. 101/CB/2021 and M.A. (IB) No. 08/CB/2021 in T.P. No. 112/CTB/2019 (CP No. 300/KB/2017). The appellant filed an application (I.A. No. 2431 of 2021) for condonation of delay in filing the appeal. The Enforcement Directorate Kolkata Zone Office & Ors. are the respondents. The appellant argued that the delay was due to the impugned order not being uploaded on the NCLT website until recently and the summer vacation of the NCLAT. The respondent contended that the appeal was filed beyond the permissible limitation period. ## Facts 44 Noida Infratech (Two) Pvt. Ltd. filed an appeal against an order by the National Company Law Tribunal (NCLT), Cuttack Bench. The Enforcement Directorate Kolkata Zone Office & Ors. are the respondents. The appellant sought condonation of delay in filing the appeal, citing the delay in uploading the order on the NCLT website and the NCLAT's summer vacation. The order was passed on May 5, 2022. The appellant claimed they received a copy of the order on June 13, 2022. The NCLAT was closed for summer vacation from June 6, 2022, to July 3, 2022. The appeal was filed on July 4, 2022. The respondent argued that the appeal was filed beyond the permissible limitation period of 30 days, extendable by a maximum of 15 days under Section 61 of the Insolvency and Bankruptcy … ## Issues and analysis ### Issue 1: Whether the computation of limitation for filing the Appeal has to be from the date of knowledge of … **Ratio:** The Supreme Court in 'V Nagarajan Vs. SKS Ispat and Power Limited & Ors' held that … **Reasoning:** The court reasoned that the IBC is a complete code in itself, and timelines are critical … **Interpretation:** The interpretation of Section 61 of the IBC, particularly concerning the … **Application:** In this case, the appellant argued that the limitation period should be … ## Parties - **Judges:** Ashok Bh…; M. Satyanarayana…; +1 more - **Appellants:** 44 Noida Infratech… - **Respondents:** Enforcement… ## Timeline - **2022-05-05 — Order Passed…**: National Company Law Tribunal, Cuttack Bench, passed an order in I.A. (IB) No.… - **2022-06-06 — NCLAT Summer Vacation…**: National Company Law Appellate… ## Legal provisions - [Insolvency and Bankruptcy Code, 2016, Section 61 — Appeals and Appellate Authority](https://caseease.in/legal-provisions/insolvency-and-bankruptcy-code-2016/section-61) --- This is a preview. The full structured summary, issues, precedents and source judgment are available on CaseEase - Legal Intelligence Simplified: https://caseease.in/cases/ibc/nclat-new-delhi/44-noida-infratech-two-pvt-ltd-vs-enforcement-directorate-kolkata-zone-office-or-e036708a