J U D G E M E N T 

NARESH SALECHA, MEMBER (TECHNICAL)

1. There are three appeals before us arising out of common Impugned Order dated 19.01.2024 under 61 of the Insolvency & Bankruptcy Code, 2016 (in short ‘Code’ ) passed by National Company Law Tribunal, Kolkata Bench, Court-I, Kolkata (in short ‘ Adjudicating Authority ’) in I. A. No’s. 1645, 1646, 1647 of 2022 in Company Petition No. (IB)- 1067 (KB)/2019.

2. These three appeals have been filed against a common Impugned Order dated 19.01.2024 and have been tagged together, heard together and hence, we shall deal all these three appeals in the following discussion.

3. In Company Appeal (AT) (Ins.) No. 295 of 2024 Mr. Sanjeeb Kumar Jha is the Appellant herein and alleged Financial Creditor of the Corporate Debtor namely, Shraddha Health & Fitness Private Limited against whom the Corporate Insolvency Resolution Process (‘ CIRP’ ) was initiated.

After the public announcement of the CIRP on 10.11.2022 inviting claims against the Corporate Debtor, the Appellants herein filed the claim of Rs. 2 Lakh in Form C as a financial creditor. The Appellant's claims were duly acknowledged and verified by the Respondent and accordingly, the Appe