# In the matter of Commercial Tax Department vs. Naveen Kumar Sood & Anr.

> NCLAT judgment dated 2024-07-24. Citation: TCN-2024-NCLAT-00303. The case involves an appeal by the Commercial Tax Department against Naveen Kumar Sood & Anr.…

- **Court:** NCLAT
- **Order date:** 24 Jul 2024
- **Citation:** TCN-2024-NCLAT-00303
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclat-new-delhi/commercial-tax-department-vs-naveen-kumar-sood-anr-5a2b293c

## Summary

### Background

The case involves an appeal by the Commercial Tax Department against Naveen Kumar Sood & Anr. before the National Company Law Appellate Tribunal (NCLAT). The appeal was delayed, leading to the filing of Interlocutory Applications (IAs) 884 and 942 of 2024 seeking condonation of the delay. IA 884 pertains to a 51-day delay in refiling the appeal, while IA 942 concerns a 14-day delay in filing the appeal. The appellant cited elections in Madhya Pradesh and involvement in election work as reasons for the delay. The respondent contested the validity of the initial filing, arguing it was a 'dummy' filing with only 62 pages, later expanded to 196 pages after refiling.

## Facts

The Commercial Tax Department filed an appeal against Naveen Kumar Sood & Anr. before the NCLAT. The appeal was filed with a delay of 14 days, and there was a further delay of 51 days in refiling the appeal. The Commercial Tax Department attributed the delay to the involvement of its personnel in election work in Madhya Pradesh. The initial filing of the appeal contained only 62 pages and was later refiled with 196 pages. The respondent argued that the initial filing was a 'dummy' filing and should not be considered a valid filing for the purpose of computing limitation. The respondent relied on judgments of the Delhi High Court to support its argument. The appellant filed an application for condonation of delay, which was contested by the respondent. The court had

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## Issues and analysis

### Issue 1: Whether the delay of 51 days in …

**Ratio:** Sufficient cause being shown, the delay in

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**Reasoning:** The court found that sufficient cause was shown for the delay in refiling the appeal. The

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**Interpretation:** The interpretation is that if a party can demonstrate a legitimate reason for

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**Application:** The court applied the ratio to the specific facts of the case, where the

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## Parties

- **Judges:** Ashok Bh…; Barun M…
- **Appellants:** Commercial Tax…
- **Respondents:** Naveen Kuma…

## Timeline

- **2023-10-13 — Order Imp…**: The order being…
- **2023-11-25 — Appeal E-…**: The appeal was e-filed…

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