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2026 Supreme(Del) 40

IN THE HIGH COURT OF DELHI AT NEW DELHI
Nitin Wasudeo Sambre, Ajay Digpaul, JJ.
Tanishq Agencies - Appellant
Versus
M/S Ventura International Pvt Ltd - Respondent
RFA(COMM) 665 of 2025, CAV 461 of 2025, CM APPL. 74948 of 2025, CM APPL. 74949 of 2025 & CM APPL. 74950 of 2025
Decided On : 27-02-2026

Advocates Appeared:
For the Appellant : Mr. Amish Tiwari, Adv.
For the Respondent: Mr. Karan Sinha, Adv.

The delay in filing an appeal is not condoned when insufficient diligence is shown, and limitation is calculated based on the last payment, confirming the applicability of Articles 1 and 113 of the Limitation Act.

Headnote:(A) Commercial Courts Act, 2015 - Section 13 - Limitation Act, 1963 - Section 5 - Condonation of delay - Application seeking condonation of delay in filing appeal rejected, as unsubstantiated claims against counsel absent prior evidence. (Paras 3, 4)

(B) Money Recovery - Nature of account - Suit for recovery decreed as no evidence to dispute running account existed, limiting the defence arguments on non-compliance and defective goods. (Paras 10, 16, 40)

(C) Limitation - Determination of limitation from date of last payment rather than invoice date. (Paras 36, 38)

Facts of the case:
The appellant appealed against an ex-parte decree for Rs. 8,34,336/- at 10% interest, alleging the suit was time-barred, lacked cause of action and involved defective goods.

Findings of Court:
The suit was not barred by limitation as it was within three years from the last payment; the account was deemed mutual and running as evidenced by the ledger.

Issues: The key issues included the applicability of limitation, the validity of claims, the seriousness of alleged defects, and the roles of counsel actions in procedural compliance.

Ratio Decidendi: The court found that the mala fides in the allegations against prior counsel were unsupported and that procedural defects were curable; the suit was filed within the limitation period as affirmed by the defendant's prior payments.

Result: Appeal dismissed.

Table of Content
1. condonation of delay requires sufficient reason. (Para 1 , 2)
2. court emphasized diligence in litigation. (Para 3 , 5 , 10 , 11 , 12)
3. first appeal addressed despite delay. (Para 6 , 7 , 8 , 9)
4. issues framing is crucial for trial. (Para 14 , 24)
5. limitation calculated based on mutual accounts. (Para 26 , 27 , 32)
6. open and current accounts require evidence. (Para 28 , 30)
7. appeal dismissed for lack of merit. (Para 56)

JUDGMENT :

AJAY DIGPAUL, J.

CM APPL 74949/2025 & CM APPL 74950/2025 (Condonation of delay of 1,000 days in filing and 14 days in re-filing the appeal)

1. These applications by the appellants/defendants, Appellants hereinafter seek condonation of delay in filing and re-filing the present appeal. The time limit for challenging a money decree as laid down under Section 13 of the Commercial Court Act, 2015, is 60 days, with the present appeal being filed after a delay of 1,000 days.

2. Section 5 of Limitation Act, 1963, allows a court to condone delay where sufficient cause is shown. The application for condonation assigns the reason for this delay as an inability to contact their counsel due to COVID-19 and update themselves regarding the dates of hearing, and that their counsel was negligent in not appearing at the stage of plaintiff evidence. The application states that the existence of the ex-parte decree against the appellants only first came to the appellants' knowledge on receipt of notice in execution proceedings against them in February 2025 from a commercial court in Aligarh, U.P.

3. Seeing as to how all allegations against the appellants' previous counsel are unsubstantiated by any earlier formal action against him, we are not inclined to condone the present delay of 1,000 days. We emphasise that sufficient cause to condone delay cannot exist in the absence of diligence shown on the part of a litigant.

4. This is especially so due to the object of the Commercial Courts Act in ensuring strict adherence of timelines by parties to facilitate the speedy disposal of suits, coupled with the law laid down by the Hon‘ble Supreme Court in Government of Maharashtra (Water Resources Department) represented by Executive Engineer v. M/s Borse Brothers Engineers & Contractors P Ltd.

5. The applications stand disposed of for the aforesaid reasons.

RFA (COMM) 665/2025

6. Despite our refusal to condone the delay of 1,000 days in filing the present appeal, we deem it appropriate to apply our minds to its substance, owing to a litigant‘s substantive right to a first appeal.

7. This regular first appeal, RFA filed under Section 13 of the Commercial Court Act, 2015, assails ex-parte judgment and decree dated 21.12.2022 passed by the learned District Judge (Commercial Court) – 01, West District, Tis Hazari Courts, Delhi, in CS (COMM) 185/2019, whereby the suit filed by the respondent/plaintiff, Respondent hereinafter has been partially decreed in its favour to the extent of Rs.8,34,336/- along with interest at 10% per annum accruing from 09.01.2019, along with costs of Rs.15,707/-.

8. The appellants later moved an application under Order IX Rule 13 of the Code of Civil Procedure, 1908, praying that the ex-parte judgment and decree dated 21.12.2022 be set aside. This application came to be dismissed vide order dated 05.07.2025, which has not been impugned in the present appeal.

9. Upon consent of counsel for both sides, we have decided to hear this appeal finally.

The Impugned Judgment & Decree dated 21.12.2022

10. The case of the respondent is that the appellants are a proprietorship concern carrying out trading related business and that the respondent is a company engaged in the business of architectural interior products, including laminates and allied materials. The respondent supplied goods to the appellants against multiple invoices, of which six invoices raised during the period of February to May 2016 comprised the decretal amount sought. A running account was said to have been maintained between the parti

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