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    <title>Limitation for filing IBC appeals: tribunal refuses condonation where appeal filed after 45 day outer limit</title>
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    <description>Ibc limitation for appeals is to be computed from the day after pronouncement of the impugned order; the statutory 30 day period plus a non extendable 15 day outer limit cannot be condoned beyond that aggregate. The tribunal found that mere postal dispatch or tracking entries do not constitute effective service, and where a corporate debtor was unaware of ex parte proceedings until later contact by an interim professional, limitation may be measured from actual knowledge; however, on the facts the appeal was filed after the 45 day outer limit and the tribunal held it lacked jurisdiction to condone the delay, dismissing the condonation application.</description>
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    <pubDate>Fri, 13 Feb 2026 12:21:54 +0530</pubDate>
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      <title>Limitation for filing IBC appeals: tribunal refuses condonation where appeal filed after 45 day outer limit</title>
      <link>https://www.taxtmi.com/highlights?id=96842</link>
      <description>Ibc limitation for appeals is to be computed from the day after pronouncement of the impugned order; the statutory 30 day period plus a non extendable 15 day outer limit cannot be condoned beyond that aggregate. The tribunal found that mere postal dispatch or tracking entries do not constitute effective service, and where a corporate debtor was unaware of ex parte proceedings until later contact by an interim professional, limitation may be measured from actual knowledge; however, on the facts the appeal was filed after the 45 day outer limit and the tribunal held it lacked jurisdiction to condone the delay, dismissing the condonation application.</description>
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      <pubDate>Fri, 13 Feb 2026 12:21:54 +0530</pubDate>
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