https://www.taxtmi.com/caselaws?id=312343 The Tribunal dismissed the Application for condonation of a 12-day delay in filing an Appeal under Section 61 of the Code, as the Appellant failed to provide a sufficient reason for the delay. The prescribed period for filing is 30 days, extendable by 15 days with sufficient cause, which was not demonstrated. Citing a SC precedent, the Tribunal emphasized that the extension cannot exceed 15 days. Consequently, the Appeal was deemed not duly constituted and was dismissed due to the lack of a valid reason for the delay. en-us Tue, 05 Sep 2023 00:00:00 +0530 Mon, 12 Feb 2024 19:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312343 The Tribunal dismissed the Application for condonation of a 12-day delay in filing an Appeal under Section 61 of the Code, as the Appellant failed to provide a sufficient reason for the delay. The prescribed period for filing is 30 days, extendable by 15 days with sufficient cause, which was not demonstrated. Citing a SC precedent, the Tribunal emphasized that the extension cannot exceed 15 days. Consequently, the Appeal was deemed not duly constituted and was dismissed due to the lack of a valid reason for the delay. Case-Laws Insolvency and Bankruptcy Tue, 05 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312343