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    <description>Limitation for filing a company appeal under the Insolvency and Bankruptcy Code was computed from 04.01.2021, when the appellant was taken to have knowledge of the impugned order. On that basis, the 30-day appeal period expired on 03.02.2021, and the further condonable period of 15 days under the proviso to Section 61(2) ended on 18.02.2021. As the appeal was filed only on 25.02.2021, it was treated as time-barred and liable to be dismissed.</description>
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      <description>Limitation for filing a company appeal under the Insolvency and Bankruptcy Code was computed from 04.01.2021, when the appellant was taken to have knowledge of the impugned order. On that basis, the 30-day appeal period expired on 03.02.2021, and the further condonable period of 15 days under the proviso to Section 61(2) ended on 18.02.2021. As the appeal was filed only on 25.02.2021, it was treated as time-barred and liable to be dismissed.</description>
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