https://www.taxtmi.com/caselaws?id=431800 Delay in refiling appeals must be shown within tolerable limits and supported by specific, bona fide explanation, especially in insolvency matters where the Insolvency and Bankruptcy Code demands speed and time-bound resolution. The Tribunal found that illness of the authorised representative, COVID-19 disruption, and misplaced files were not sufficiently particularised or substantiated, and that the appellant had not shown due diligence despite the availability of alternative authorised representatives and parallel litigation conduct. The delay of 321 days was therefore not condoned, the condonation applications were dismissed, and the appeals were rejected. en-us Wed, 21 Dec 2022 00:00:00 +0530 Thu, 22 Dec 2022 08:42:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431800 Delay in refiling appeals must be shown within tolerable limits and supported by specific, bona fide explanation, especially in insolvency matters where the Insolvency and Bankruptcy Code demands speed and time-bound resolution. The Tribunal found that illness of the authorised representative, COVID-19 disruption, and misplaced files were not sufficiently particularised or substantiated, and that the appellant had not shown due diligence despite the availability of alternative authorised representatives and parallel litigation conduct. The delay of 321 days was therefore not condoned, the condonation applications were dismissed, and the appeals were rejected. Case-Laws Insolvency and Bankruptcy Wed, 21 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431800