ORDER

19.01.2023: This appeal has been filed against the order dated 23.09.2020 passed by the Adjudicating Authority in IA No. 2897 of 2020.

2. The Appellant before us is a State of Government, NCT of Delhi, Commissioner, Department of Trade and Taxes. It is submitted that in CP(IB)No. 343/ND/2017, the liquidation proceedings were initiated in which an IA No. 2897/2020 was filed by the Liquidator, Mr. Ashwini Kumar Gupta seeking directions for refund.

3. The Adjudicating Authority on the said application, passed an order on 31.08.2020 issuing notice on the application. The Adjudicating Authority has also observed that private notice may also be served. In 31.08.2020, next date was 23.09.2020. On 23.09.2020, Learned Counsel for the liquidator, filed an affidavit of service, service was held sufficient and the Respondent were proceeded ex-parte and the order was passed. Challenging the order, dated 23.09.2020, this appeal has been filed.

5. Learned Counsel for the Appellant submits that the Appellant did not receive any notice. It is further submitted that liquidator was in communication with the relevant assessing authorities between 31.08.2020 and 23.09.2020 but there was no information sent by the liquidator. The email which was sent by the Counsel after 31.08.2020 was not recognized Counsel, hence, the Appellant could not appear on the aforesaid date. It is further submitted that with regard to 31.08.2020 hearing, the Appellant could not participate and they have not been provided the link and the court was going virtual at that relevant time.

6. It is submitted that in view of the aforesaid, they could not place the relevant facts nor could file the reply to the IA No. 2897/2020 and the Adjudicating Authority disposed of the IA No. 2897/2020 ex-parte.

7. Learned Counsel for the Respondent refuting the submission of the Appellant submits that notices were served by e.mail and also by speed post and the affidavit of service was filed and the court being satisfied that the Appellant was served, has passed order. It is further submitted that this appeal is barred by time and the order has been passed on 23.09.2020 and the appeal has been filed on 25.03.2020.

8. We have considered the submissions of the Learned Counsel for the parties and perused the records.

9. From the fact, it does appear that 31.08.2020 was the first date when notices were issued to the Appellant and in the same very order, 23.09.2020 was fixed as the next date and on 23.09.2020, order has been passed.

10. There is no dispute that Appellant could not present themselves and the order has been passed ex-parte. The Appellant submits that liquidator himself was in communication with the Assessing Officer, but Assessing Officer was never informed of the proceedings. The affidavit of service was filed before the Adjudicating Authority and the Adjudicating Authority held the service of notice sufficient.

11. Be that as it may, the facts remain that the order proceeded ex-parte without giving an opportunity to the Appellant to file a reply to the application and 23.09.2019 was the first date after issuance of notice.

12. In the ends of justice, we give one opportunity to the Appellant to file their reply to the IA No. 2897/2020. The Appellant shall file the reply within two weeks to IA No. 2897/2020 and thereafter the Adjudicating Authority shall proceed to hear IA No. 2897/2020 and pass a fresh order.

13. The submission of the Learned Counsel for Respondent that appeal is barred by time, since the order was passed on 23.09.2020 and the appeal was filed on 25.3.2020 does not merit acceptance. In view of order of Hon’ble Supreme Court in suo moto writ petition 03 of 2020, the order which was passed after 25.03.2020 till 28.02.2022, the time was allowed to file the appeal till 29.05.2022, the appeal has been filed within the said period, it can’t be held that it is barred by time. In result, order, pas