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Appeal E-Filed at 9 PM Within Section 61 IBC Limitation Valid: NCLAT Delhi

Case Law Details

TaxGuru Citation
2026 taxguru.in 8220
Case Name
Acrow Realcon Pvt. Ltd. & Ors. Vs Union Bank of India & Ors. (NCLAT Delhi)
Date of Judgement/Order
Only available for paid members
Courts
NCLAT
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Acrow Realcon Pvt. Ltd. & Ors. Vs Union Bank of India & Ors. (NCLAT Delhi)

The applications sought condonation of a 15-day delay in filing appeals against an order dated 13.02.2026 passed by the Adjudicating Authority (NCLT Ahmedabad). The appeals were e-filed on 30.03.2026, the 45th day from the impugned order. The respondent opposed condonation, contending that the appeals were e-filed at around 9:00 PM, after the Tribunal’s working hours, and therefore should be treated as filed on the next working day, 31.03.2026, relying on Rule 14.2 of the Delhi High Court Electronic Filing Rules. On that basis, it was argued that the appeals were beyond the maximum condonable period under Section 61(2) of the Insolvency and Bankruptcy Code, 2016 (IBC).

The NCLAT examined the statutory framework governing appeals, particularly Rule 22 of the NCLAT Rules, 2016 concerning presentation of appeals and Rules 103 and 104 relating to e-filing and issuance of directions. It noted that the NCLAT had issued orders governing e-filing, including the order dated 24.12.2022, which expressly superseded an earlier direction and clarified that limitation for appeals would be computed from the date of e-filing, while requiring physical copies to be filed within seven days.

The Tribunal rejected the respondent’s reliance on Rule 14.2 of the Delhi High Court Electronic Filing Rules. It observed that those Rules apply only where notified by the Delhi High Court for specified courts or tribunals, and no material had been placed on record to establish that they had been notified for application to the NCLAT. The Tribunal held that the NCLAT Rules, 2016 and the directions issued under Rules 103 and 104 exclusively governed e-filing before the Appellate Tribunal.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,758

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