This appeal under Section 62 of the Insolvency andBankruptcy Code, 2016 (hereinafter referred to as the IBC) isagainst the final judgment and order of the National CompanyLaw Appellate Tribunal (NCLAT), ... New Delhi in CompanyApplication (AT)(Insolvency) No. 1064 of 2020 dated 08-03-2021, whereby the NCLAT has been pleased to dismiss the appealof the Appellant and confirmed the order dated 23.10.2020 ofthe Adjudicating Authority, i.e., the National Company LawTribunal (NCLT), New Delhi, dismissing the petition beingCP(IB) No. 908/ND/2020, filed by the Appellant under Section 7of the IBC with the finding that the Appellant is not afinancial creditor of the Respondent. The Appellant is anassignee of the debt in question.