https://www.taxtmi.com/caselaws?id=447002 Delay in filing an appeal under Section 61 of the Insolvency and Bankruptcy Code is confined to the statutory window of 30 days, with a further extension available only up to 15 days on sufficient cause shown. The appellate tribunal treated this limit as mandatory and jurisdictional, holding that no delay beyond the outer limit can be condoned. The reasons given-residence in another State, difficulty in collecting old documents, and time taken for drafting-were found to be an excuse, not sufficient cause. The application for condonation of delay was rejected. en-us Tue, 12 Dec 2023 00:00:00 +0530 Sat, 16 Dec 2023 09:57:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447002 Delay in filing an appeal under Section 61 of the Insolvency and Bankruptcy Code is confined to the statutory window of 30 days, with a further extension available only up to 15 days on sufficient cause shown. The appellate tribunal treated this limit as mandatory and jurisdictional, holding that no delay beyond the outer limit can be condoned. The reasons given-residence in another State, difficulty in collecting old documents, and time taken for drafting-were found to be an excuse, not sufficient cause. The application for condonation of delay was rejected. Case-Laws Insolvency and Bankruptcy Tue, 12 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447002