Delay of 147 days in refiling appeal against NFRA order without appropriate reasons not condoned

Amit Somani Vs National Financial Reporting Authority (NCLAT Delhi) NCLAT Delhi held that delay of 147 days in refiling of an appeal against National Financial Reporting Authority [NFRA] order without any satisfying reasons is not condonable. Accordingly, appeal dismissed and delay not condoned. Facts- The present Company Appeal has been filed by the Appellant i.e. Amit Somani, u/s. 132(5) of the Companies Act, 2013, challenging the Impugned Order dated 19.08.2024 passed by the National Financial Reporting Authority, New Delhi (NFRA) ‘in the matter of M/s BSR & Associates LLP, CA Aravind...