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41. The reason given by the Adjudicating Authority that the 1st Respondent has not provided the documents to the Respondents No. 5 to 7 is concerned from the records, it is seen that the audited balance sheet up to a period of financial year 2014-15 was available from the data room which was accessible by all the PRAs including the Respondents No. 5 to 7.

Further the financial statements for years 2015-16, 2016-17 and 2017-18 were also made available in the data room. There is no denial by the Respondents No. 5 to 7 that the above documents made available to all the PRAs. Further from the records, the audited but unsigned financial statements were also uploaded on the data room on 05.12.2019 and the signed versions were made available in February, 2020. Even after withdrawal from the CIRP by the Respondents No. 5 to 7 the 1st Respondent informed the Respondents regarding extension of the last date for submission of resolution plan from 30.11.2019 to 07.12.2019. However, the Respondents No. 5 to 7 have not submitted their resolution plan until the expiry of CIRP period. This Tribunal does not go into the oblique motive of these Respondents in submitting the resolution plan belatedly.