# In the matter of Sagufa Ahmed & Ors. Vs. Upper Assam Plywood Products Pvt. Ltd. & Ors. Civil Appeal NOs. 3007-3008 of 2020 > SC judgment dated 2020-09-18. Citation: TCN-2020-SC-00031. The appellants challenged an order by the National Company Law Appellate Tribunal (NCLAT) that… - **Court:** SC - **Order date:** 18 Sept 2020 - **Citation:** TCN-2020-SC-00031 - **Category:** IBC - **Source page:** https://caseease.in/cases/ibc/supreme-court-of-india/sagufa-ahmed-ors-vs-upper-assam-plywood-products-pvt-ltd-ors-civil-appeal-nos-30-f98b9f83 ## Summary ### Background The appellants challenged an order by the National Company Law Appellate Tribunal (NCLAT) that dismissed their application for condonation of delay and their appeal as time-barred. The appellants, holding 24.89% shares of Upper Assam Plywood Products Private Limited, had initially filed an application before the Guwahati Bench of the NCLT for winding up the company, which was dismissed on 2019-10-25. They applied for a certified copy of the NCLT order on 2019-11-21 and received it on 2019-12-19. They filed the appeal before NCLAT on 2020-07-20, along with a condonation of delay application. NCLAT dismissed the condonation application on 2020-08-04, stating it lacked the power to condone delay beyond 45 days, and consequently dismissed the appeal. ## Facts The appellants, holding 24.89% shares of Upper Assam Plywood Products Private Limited, filed an application before the Guwahati Bench of the NCLT for winding up the company. The NCLT dismissed the application on 2019-10-25. The appellants applied for a certified copy of the NCLT order on 2019-11-21 and received it on 2019-12-19. They filed an appeal before NCLAT on 2020-07-20, along with an application for condonation of delay. The NCLAT dismissed the application for condonation of delay on 2020-08-04, stating it lacked the power to condone delay beyond 45 days, and consequently dismissed the appeal. The appellants contended that the NCLAT erred in computing the limitation period and failed to consider the lockdown and the Supreme Court's order extending the limitation … ## Issues and analysis ### Issue 1: Whether the Appellate Tribunal erred in computing the period of limitation from the date of the … **Ratio:** Section 421(3) of the Companies Act, 2013, states that the period of limitation of 45 … **Reasoning:** The court acknowledged that the limitation period starts from when the order copy is … **Interpretation:** Section 421(3) clearly defines the starting point of the limitation period as … **Application:** The court applied this principle to the facts, noting that the appellants … ## Parties - **Judges:** S. A. B…; A.S. BO…; +1 more - **Appellants:** SAGUFA… - **Respondents:** UPPER ASSAM… ## Timeline - **2019-10-25 — NCLT Ord…**: NCLT dismissed the application… - **2019-11-21 — Application for…**: Appellants applied for a… --- 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/supreme-court-of-india/sagufa-ahmed-ors-vs-upper-assam-plywood-products-pvt-ltd-ors-civil-appeal-nos-30-f98b9f83