No appeal under sub-section (1) of Section 61 can be entertained after 45 days of knowledge of order passed by the Adjudicating Authority – Assistant Provident Fund Commissioner, Hubli Vs. Laxman Digambar Pawar- NCLAT Chennai

NCLAT held that in the light of the decision of Hon'ble Supreme Court in Mobilox Innovations Private Limited v Kirusa Software Private Limited [2017] ibclaw.in 01 SC to the effect that 'an appeal then can be filed to the Appellant Tribunal under section 61 of the Act within 30 days of the order of the Adjudicating Authority with in extension of 15 days and no more', coupled with the decision of Hon'ble Supreme Court in Assistant Commissioner (CT) (LTU) , Kakinada & ors V Glaxo Smith Kline Consumer Health Care Limited 2020 SCC OnLine SC 440, and in the teeth of the judgment of this Appellate Tribunal in Comp App (AT) (Ins) No. 160 and 258 of 2017 dated 28.05.2018 in Pr. Director General of Income Tax (Admn, & TPS) and ors v Spartek Ceramics India Limited and Ors (2018) ibclaw.in 194 NCLAT, that no appeal under sub-section (1) of Section 61 can be entertained after 45 days of knowledge of order passed by the Adjudicating Authority, this Tribunal comes to a resultant conclusion that the IA No. 72 of 2021 in Comp App (AT) (CH) (Ins) No. 31 of 2021 filed by the Applicant/Appellant before this Tribunal seeking to condone the purported delay of 15 days beyond 30 days from the date of knowledge during the month of May, 2020 about the passing of the impugned order in IA No. 543 of 2019 dated 22.11.2019 is perse not maintainable in the eye of Law, especially when the Applicant/Appellant himself had mentioned in the List of Dates.

Related Posts

Scroll to Top