The court granted an application for condonation of delay exceeding 664 days in filing a claim before the Official Liquidator, noting no opposition from the Deputy Official Liquidator.
The prayer for condonation of delay (COD) was acceded to; the Official Liquidator is directed to receive and adjudicate the claim.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
Comp.A.No.169 of 2020 in C.P.No.526 of 2000
Comp.A.No.169 of 2020 in
C.P.No.526 of 2000
M.SUNDAR.J.,
'Condonation of delay' ('COD' for the sake of brevity) of 664 days in
filing claim application before the 'Official Liquidator attached to this Court' ('OL' for the sake of brevity) and consequently directing the OL to receive the claim and adjudicate the same in accordance with law, is the prayer in captioned application. Mr.S.Rajesh, learned counsel on record
for applicant submits that a duty is cast on OL under Section 178(1) of 'Income Tax Act, 1969' ('IT Act' for brevity) to intimate about the liquidation of a Company to the jurisdictional Assessing Officer and that, such notice has not been received by the applicant. To be noted, this is articulated in Paragraphs 6 of the affidavit filed in support of captioned application.
{''Deputy OL'' for the sake of brevity} representing OL submits in
response to paragraph 6 of the affidavit filed in support of captioned
application that the main Company Petition is of the year 2000, it is more
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Comp.A.No.169 of 2020 in C.P.No.526 of 2000
than two decades old and therefore, he is unable to readily retrieve the correspondence files at this distant point of time and this difficulty is aggravated owing to the pandemic and consequent lock down .
COD, learned Deputy OL says that the OL has no serious objection or opposition to the COD prayer being acceded to.
Captioned application is ordered as prayer for. There shall be no order as to costs.
04.12.2020
gpa
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Comp.A.No.169 of 2020 in C.P.No.526 of 2000
M.SUNDAR.J.,
gpa
Comp.A.No.169 of 2020 in
C.P.No.526 of 2000
04.12.2020
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1 issue framed by the court
Whether condonation of delay should be granted for filing a claim application before the Official Liquidator.
1 provisions across 1 enactments
Unknown Applicant
Official Liquidator
M.Sundar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
