JUDGMENT :

Indira Banerjee, J.

This appeal under Section 62 of the Insolvency and Bankruptcy Code 2016, hereinafter referred to as the ‘IBC’ is against a judgment and order dated 15.09.2021 passed by the Principal Bench of the National Company Law Appellate Tribunal at New Delhi, hereinafter referred to as the ‘NCLAT’ dismissing the appeal being Company Appeal (AT) (INS.) No.743 of 2021 filed by the Appellant against an order dated 9th July, 2021 passed by the Adjudicating Authority (National Company Law Tribunal, Kolkata Bench), in CP (IB) No. 1214/KB/2018 whereby the learned Adjudicating Authority dismissed IA/344(KB)/2021 filed by the Appellant seeking condonation of delay in filing its claim of Rs.1,13,38,651/-against the Corporate Debtor (the Respondent No.3) before the Resolution Professional.

2. The Appellant carries on business of Supply and Erection of Piping Systems. On or about 25th April, 2012 the Respondent No.3 being the Corporate Debtor contacted the Appellant at its office at Chennai, and placed Purchase Order No.C212425-001 on the Appellant for design, supply, erection and testing of LP piping system and the commissioning of an LDO (Light Diesel Oil) storage handli