https://www.taxtmi.com/caselaws?id=774645 Section 61(2) of the Insolvency and Bankruptcy Code allows an appeal within the prescribed period and permits condonation only up to the further period expressly provided by the statute. The Appellate Tribunal has no jurisdiction to extend time beyond that outer limit. Because the delay in filing the appeal exceeded the statutory ceiling, condonation could not be granted. The refusal to condone delay was therefore upheld and the appeal failed. en-us Mon, 19 May 2025 00:00:00 +0530 Sat, 12 Jul 2025 08:40:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774645 Section 61(2) of the Insolvency and Bankruptcy Code allows an appeal within the prescribed period and permits condonation only up to the further period expressly provided by the statute. The Appellate Tribunal has no jurisdiction to extend time beyond that outer limit. Because the delay in filing the appeal exceeded the statutory ceiling, condonation could not be granted. The refusal to condone delay was therefore upheld and the appeal failed. Case-Laws IBC Mon, 19 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774645