# In the matter of Pr. Commissioner of Income Tax(Central)-3, Mumbai Vs. Alok Industries Ltd. & Anr. CA(AT)(Ins)No.1093-2019

> NCLAT judgment dated 2019-10-24. Citation: TCN-2019-NCLAT-00188. The case involves an appeal filed by the Pr. Commissioner of Income Tax(Central)-3, Mumbai…

- **Court:** NCLAT
- **Order date:** 24 Oct 2019
- **Citation:** TCN-2019-NCLAT-00188
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclat-new-delhi/pr-commissioner-of-income-taxcentral-3-mumbai-vs-alok-industries-ltd-anr-ca-09870ce2

## Summary

### Background

The case involves an appeal filed by the Pr. Commissioner of Income Tax(Central)-3, Mumbai against M/s. Alok Industries Ltd. & Anr. The appeal was brought to the court's attention and was noted to be barred by limitation, having been filed after a delay of 191 days. The case was initially adjourned. When the matter was taken up again, a request was made to adjourn the appeal because the arguing counsel was busy in another court.

## Facts

The Pr. Commissioner of Income Tax(Central)-3, Mumbai filed an appeal against M/s. Alok Industries Ltd. & Anr. The appeal was filed with a delay of 191 days. The Respondent's counsel pointed out that the appeal was barred by limitation. The Appellant requested an adjournment because the arguing counsel was occupied in another court. The court noted that it lacked the jurisdiction to condone the delay beyond 15 days as per sub-section 2(61) of the ‘I&B' Code. The court dismissed the appeal and the associated IA.

## Issues and analysis

### Issue 1: Whether the Appellate Tribunal has the jurisdiction to condone the delay beyond 15 days after the …

**Ratio:** The Appellate Tribunal's jurisdiction to condone delay is limited to 15 days beyond the

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**Reasoning:** The court reasoned that the statute explicitly limits the tribunal's power to condone

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**Interpretation:** The ‘I&B' Code's sub-section 2(61) is interpreted strictly, limiting the

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**Application:** Since the delay was 191 days, far exceeding the 15-day limit, the tribunal

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## Parties

- **Judges:** S.J. Mukhop…; Venugop…; +1 more
- **Appellants:** Pr. Commissioner…
- **Respondents:** M/s. Alok…

## Timeline

- **2019-10-24 — Initial H…**: The case was brought to the court's attention, and it was noted that the appeal was…
- **N/A — Subsequent…**: When the matter was taken up again, a request was made to adjourn the appeal because the…

## Legal provisions

- [Insolvency and Bankruptcy Code, 2016, Section 2(61) — Application](https://caseease.in/legal-provisions/insolvency-and-bankruptcy-code-2016/section-2)

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