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2026 Supreme(SC) 385

SUPREME COURT OF INDIA
SANJAY KUMAR, K. VINOD CHANDRAN, JJ.
Nitendra Kumar Tomer, Suspended Director, Ambro Asia Private Limited – Appellant
Versus
Unox S.P.A. and Another – Respondents
Civil Appeal No. 3607 of 2026
Decided On : 10-04-2026

Advocates appeared:
For the Appellant(s) : Mr. Rakesh Kumar Khanna, Sr. Adv. Mr. Abhishek Swarup, Adv. Mr. Manoj Swarup, Adv. Mr. Aditya Pushkar Khanna, Adv. Ms. Arushi Jindal, Adv. Mr. Govind Kashyap, Adv. Mr. S.S. Nehra, Adv. Mr. Chetan Sharma, Adv. M/s. Manoj Swarup And Co., AOR
For the Respondent(s): Mr. Rahul Chitnis, Adv. Mr. Savinder Singh, Adv. Mr. Parth Awasthi, Adv. Ms. Barnali Mukherjee, Adv. Mr. Hersh Desai, Adv. M/s. F.M. Associates, AOR

An appeal against the admission of a corporate insolvency application filed in the name of the debtor by a suspended director is incompetent and not maintainable as per the provisions of the Insolvency and Bankruptcy Code.

Headnote:(A) Insolvency and Bankruptcy Code, 2016 - Section 62 - Admission of application under Section 9 - The appeal filed by the suspended director of a corporate debtor in the name of the corporate debtor is incompetent post-admission of the application, as management vests in the interim resolution professional, making such appeal not maintainable. (Paras 6, 8 and 11)

(B) Limitation - Sections 61(2) and 16(3) - The appeal must be filed within prescribed limitation; the NCLAT erred in allowing amendments to an incompetent appeal filed beyond the limitation period, contravening statutory mandates of the Code. (Paras 7 and 13)

Facts of the case:
The suspended director of Ambro Asia Private Limited, a corporate debtor, filed an appeal against the admission of an application by the operational creditor under Section 9 of the Code. The appeal was incorrectly filed in the name of the corporate debtor instead of the interim resolution professional.

Findings of Court:
The NCLAT wrongly permitted the conversion of an incompetent appeal filed by the suspended director into a maintainable one, violating the statutory provisions outlined in the Code.

Issues: Whether an appeal filed in the name of the corporate debtor by a suspended director is maintainable following the admission of an application under Section 9 of the Code.

Ratio Decidendi: The court held that the appeal was wholly incompetent given that the management was vested in the interim resolution professional after the admission of the application, and thus, no such appeal could be validly initiated by the suspended director.

Result: The appeal is dismissed.

Table of Content
1. appeal filed under insolvency and bankruptcy code. (Para 1)
2. issues related to the competency of the appeal. (Para 2 , 3 , 4)
3. mandatory appointment of the interim resolution professional. (Para 5 , 6)
4. limitation periods for appeals under the code. (Para 7 , 8)
5. distinction between defective and incompetent appeals. (Para 9 , 10 , 11 , 12)
6. priority of statutory provisions over procedural indulgences. (Para 13)

JUDGMENT :

SANJAY KUMAR, J

1. Nitendra Kumar Tomer, a suspended director of Ambro Asia Private Limited, the corporate debtor, filed the present appeal under Section 62 of the Insolvency and Bankruptcy Code, 20161 [For short ‘the Code’] aggrieved by the judgment dated 07.01.2026 passed by the National Company Law Appellate Tribunal, Principal Bench, New Delhi (hereinafter, ‘the NCLAT’), in Company Appeal (AT) (Insolvency) No. 931 of 2024. By the said judgment, the NCLAT confirmed the order dated 18.04.2024 passed by the National Company Law Tribunal, New Delhi Bench (hereinafter, ‘the NCLT’), admitting CP (IB) No. 722/ND/2021, an application filed under Section 9 of the Code by Unox S.P.A., an operational creditor, respondent No. 1 herein.

2. At the outset, we entertained a doubt as to how the appeal before the NCLAT had been filed in the name of the corporate debtor, Ambro Asia Private Limited, after admission of the Section 9 application by the NCLT, vide order dated 18.04.2024. Thereupon, we were informed that this aspect was taken note of by the NCLAT. Our attention was drawn to the order dated 12.08.2025 passed by the NCLAT. Therein, the NCLAT noted that the appeal had been filed in the name of the corporate debtor whereas, after admission of the application under Section 9, the corporate debtor could be represented only by the interim resolution professional but the appeal, as instituted, was verified by Nitendra Kumar Tomer, a suspended director of the corporate debtor. The NCLAT further noted that an appeal in the name of the corporate debtor was not maintainable against an order of admission of an application under Section 9.

3. Having stated so, the NCLAT surprisingly went on to state that for the ends of justice, it deemed it appropriate to provide an opportunity to the appellant to amend the memo of appeal by filing an appropriate application and granted time. Thereafter, IA No. 4983 of 2025 was filed seeking amendment of the memo of appeal and the NCLAT allowed that application on 29.08.2025, permitting the appeal to be prosecuted by Nitendra Kumar Tomer, the suspended director of the corporate debtor. The appeal memo was taken on record, but we find that the final judgment dated 07.01.2026, presently under challenge before us, did not take note of the amended appeal memo and the judgment, as it stands, reflects the name of the corporate debtor as the appellant.

4. Having given thoughtful consideration to the matter, we are of the considered opinion that the NCLAT grossly erred in permitting a wholly incompetent appeal to be converted in the manner it was done. We may note that this incompetent appeal was filed on 24.04.2024 or thereabouts, assailing the order of admission dated 18.04.2024, and it was verified in the name of the corporate debtor, viz., Ambro Asia Private Limited, by Nitendra Kumar Tomer, claiming to be its director and authorized representative. However, respondent No. 2 in the appeal was none other than Piyush Moona, Interim Resolution Professional, who was appointed by the NCLT, vide the admission order dated 18.04.2024.

5. In this regard, reference may be made to Section 16 of the Code, titled ‘Appointment and tenure of interim resolution professional’. Insofar as an application under Section 9 of the Code is concerned, Section 16(3) is of relevance and it reads as under:

    “(3) Where the application for corporate insolvency resolution process is made by an operational creditor and:

    (a) no proposal for an interim resolution professional is made, the Adjudicating Authority sh

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