Facts & Background:

• M.K.Resely and Ors. were the Appellant’s/Petitioner.
• Union of India and Ors. were the Respondent.
• The Adjudicating Authority (National Company Law Tribunal, Kochi Bench) had allowed MA/76/KOB/2020 in IBA/240/KOB/2019, filed by the 3rd Respondent/Liquidator, directing the inclusion of the Petitioners' personal properties into the liquidation estate of the Corporate Debtor.
• The impugned order was passed on 21.01.2022 and was uploaded on the website of the National Company Law Tribunal, Kochi Bench, on 25.01.2022.
• The Petitioners, upon being advised that the order passed by the Adjudicating Authority was without jurisdiction, had filed Writ Petition No. 2832/2022 before the Hon'ble High Court of Kerala, which dismissed the petition on 22.04.2022.
• The Petitioners had subsequently filed Writ Appeal No.537/2022 against the dismissal of Writ Petition No.2832/2022, which resulted in the issuance of an interim order. The Writ Appeal was eventually dismissed.
• The Petitioners had filed IA No.990/2022 in Comp. App. (AT)(CH)(Ins) No.337/2022 before the Appellate Tribunal, seeking the exclusion of the period from 25.01.2022 to 22.06.2022 (147 days) to compute the period of limitation.
  

Main Issue:

• Whether the period from 25.01.2022 to 22.06.2022 (147 days) could be excluded in computing the 'Period of Limitation' under the Limitation Act, 1963? (Paragraph 1)