For limitation purposes under Section 61 IBC, e-filing an appeal at 9:00 PM is within the same 'day', which ends at midnight. Procedural rules of a High Court cannot curtail the statutory period of limitation.

Ashok Bhushan, J.

1.These applications have been filed praying for condonation of 15 days’ delay in filing the Appeals. The order impugned was passed on 13.02.2026 by the Adjudicating Authority (National Company Law Tribunal) Division Bench, Court-I, Ahmedabad Bench. Aggrieved by the order, these Appeals have been e-filed on 30.03.2026. The Appeals having been filed on 45^th day after passing of the impugned order, prayer has been made to condone the delay of 15 days which is within condonable period. Reply has been filed by Respondent No.1 objecting to the condonation of delay. In the reply, it is pleaded that the present Appeals have been e-filed after the court working hour around 9 P.M. on 30.03.2026. It is submitted that filing affected by Appellant at 9 P.M. on 30.03.2026 cannot be treated as filing on 30.03.2026 itself. Relying on the Rule 14.2 of the Delhi High Court Electronic Filing Rules, it is pleaded that online e-filing carried out after 1600 hours on any day is to be treated as filing on the next working day. It is pleaded that the present Appeals thus, has to be held to be filed on 31.03.2026 which is beyond condonable period of 15 days. Respondent prays that the application for condonation of delay need to be rejected Appeals having been filed beyond condonable period.

2. We have heard Shri Krishnendu Dutta, Learned Senior Counsel for the Applicant/ Appellant and Shri Himanshu Satija, Learned Counsel appearing for the Union Bank of India.

3. Filing of an Appeal in NCLAT is governed by NCLAT Rules 2016 framed by the Central Government in exercise of power conferred by Section 469 of the Companies Act, 2013. Rule 22 of the NCLAT Rules provide ‘presentation of appeal’ which is as follows:-

“22. Presentation of appeal.- (1) Every appeal shall be presented in Form NCLAT-1 in triplicate by the appellant or petitioner or applicant or respondent, as the case may be, in person or by his duly authorised representative duly appointed in this behalf in the prescribed form with stipulated fee at the filing counter and non-compliance of this may constitute a valid ground to refuse to entertain the same.

(2) Every appeal shall be accompanied by a certified copy of the impugned order.

(3) All documents filed in the Appellate Tribunal shall be accompanied by an index in triplicate containing their details and the amount of fee paid thereon.

(4) Sufficient number of copies of the appeal or petition or application shall also be filed for service on the opposite party as prescribed.

(5) In the pending matters, all other applications shall be presented after serving copies thereof in advance on the opposite side or his advocate or authorised representative.

(6) The processing fee prescribed by the rules, with required number of envelopes of sufficient size and notice forms as prescribed shall be filled along with memorandum of appeal.”

4. Rule 103 deals with ‘filling through electronic media’. Rule 104 deals with ‘removal of difficulties and issue of directions’. Rules 103 and 104 of the NCLAT Rules, 2016 are as follows:-

“103. Filling through electronic media. The Appellate Tribunal may allow filing of appeal or proceedings through electronic mode such as online filing and provide for rectification of defects by e-mail or internet and in such filing, these rules shall be adopted as nearly as possible on and form a date to be notified separately and the Central Government may issue instructions in this behalf from time to time. 104.