Application under section 30(6) and section 31 of the Insolvency &

Bankruptcy Code, 2016 read with regulation 39(4) of the Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) Regulations, 2016 for approval of Resolution Plan In the Matter of:

Suman Healthcare Private Limited …Financial Creditor And M/s Mountview Consultancy Private Limited ….Corporate Debtor And In the matter of:

Mr. Neeraj Kejriwal, Resolution Professional of M/s Mountview Consultancy Private Limited.

….Applicant / RP Pronouncement of order dated: 10.04.2026 Coram:

Smt. Bidisha Banerjee : Member (Judicial)

Cmde. Siddharth Mishra : Member (Technical)

Counsel appeared physically / through video Conferencing Mr. A.K. Srivastava, Adv. ] For the Applicant Mr. Akash Sharma, Adv. ]

Mr. Ratnanko Banerji, Sr. Adv. ] For the Resolution Professional Mr. Ratul Das, Adv. ]

Mr. Rachita Arora, Adv. ] Mr. Neeraj Kejriwaal, RP ]

ORDER

Per Bidisha Banerjee, Member (Judicial):

1. The Court convened through hybrid mode.

2. Ld. Counsel for the parties were heard at length.

3. This application has been preferred by the Resolution Professional of M/s Mountview Consultancy Private Limited (CD) to seek approval of Resolution Plan in its entirety along with all annexures, Schedule, Appendixes including the claims contained therein as submitted by Soneko Marketing Private Limited, the Successful Resolution Applicant (SRA in short) along with reliefs and concessions sought for under the Plan.

4. The Resolution Plan of Kejriwal Castings Limited has been approved by CoC by 100% vote on and Soneko Marketing Private Limited was declared as Successful Resolution Applicant (SRA) in respect of the Corporate Debtor.

5. Submissions of the Applicant / Resolution Professional a. The CIRP of Corporate Debtor commenced on 13.08.2024. In the said order, Mr. Neeraj Kejriwal having IBBI No. IBBI/IPA-001/IP- P00392/2017-18/10710 was appointed as the Interim Resolution Professional.

b. The IRP has made Public Announcement on 15.08.2024 in Financial Express (English), Ekdin (Bengali) to invite claims from various creditors of the Corporate Debtor to the IRP.

c. The RP has submitted a report certifying Constitution of CoC with this Tribunal on 11.09.2024 and thereafter re-constituted on

17.09.2024.

d. The Petitioner / Applicant applied for extension of time for a period of 90 days vide IA (IBC)No. 204(KB)2025 and the same was granted by this Tribunal vide order dated 11.02.2025.

e. Thereafter, the Applicant / RP has published form G for invitation for Expression of Interest (EoI) on two occasions i.e. on

15.10.2024 and thereafter on 11.11.2024.

f. As a result four EoIs were received as under:

i. Sonal Sumit Mehta and Real Value Infotech Projects Private Limited (1^st Form G)

ii. Flex Trade Private Limited and Soneko Marketing Private Limited (2nd Form G)

g. Subsequently, the applicant forwarded email to all four PRAs seeking submission of pending documents and rectifications in their Form G submission. Thereafter, as per comprehensive review of the EoIs, two Prospective Resolution Applicant (PRAs) were found eligible to participate in the Insolvency Resolution Process namely Soneko Marketing Private Limited and Sonal Sumit Mehta.

h. Thereafter, the Applicant / RP had appointed Transaction Auditor to form an opinion that fraudulent and / or preferential transactions had been entered by erstwhile management of the Corporate Debtor. The Transaction Auditor had filed its report on 16.10.2025 before the RP and the RP had filed an application under Section 66 of the IBC before this Tribunal ON 31.10.2025.

i. Further, the Applicant submits that he had issued EoI in form –

‘G’ published on 28.07.2025 in Aajkaal (Bengali Daily) and Financial Express (English Daily). In view of such, 7 EoIs were received by the Applicant from the Prospective Resolution Applicant (PRAs). Subsequently, the Applicant had shared the Request for Resolution Plan (RFRP), Information Memorandum along with Evaluation Matrix to