https://www.taxtmi.com/caselaws?id=766413 The Court dismissed the Appellant's application for condonation of a 19-day delay in filing an appeal, as it exceeded the maximum allowable extension of 15 days beyond the prescribed 30-day period under Section 61 of the Code. The Appellant's argument for excluding holidays was rejected, as it only applies to the initial 30-day period. The Court emphasized its lack of jurisdiction to condone delays beyond the statutory limit, leading to the dismissal of both the application and the appeal, reinforcing strict adherence to filing timelines. en-us Wed, 19 Feb 2025 00:00:00 +0530 Sat, 22 Feb 2025 12:38:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766413 The Court dismissed the Appellant's application for condonation of a 19-day delay in filing an appeal, as it exceeded the maximum allowable extension of 15 days beyond the prescribed 30-day period under Section 61 of the Code. The Appellant's argument for excluding holidays was rejected, as it only applies to the initial 30-day period. The Court emphasized its lack of jurisdiction to condone delays beyond the statutory limit, leading to the dismissal of both the application and the appeal, reinforcing strict adherence to filing timelines. Case-Laws IBC Wed, 19 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766413