https://www.taxtmi.com/caselaws?id=468595 The proviso to Section 61(2) of the Companies Act, 2013 limits condonation of delay in filing an appeal to a further 15 days. Where the delay exceeds that outer limit, the appellate tribunal has no jurisdiction to enlarge time, even if an explanation for delay is offered. On that basis, a delay of 159 days could not be condoned, the condonation application was dismissed, and the appeal was rejected. en-us Tue, 03 Oct 2023 00:00:00 +0530 Thu, 14 May 2026 13:09:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468595 The proviso to Section 61(2) of the Companies Act, 2013 limits condonation of delay in filing an appeal to a further 15 days. Where the delay exceeds that outer limit, the appellate tribunal has no jurisdiction to enlarge time, even if an explanation for delay is offered. On that basis, a delay of 159 days could not be condoned, the condonation application was dismissed, and the appeal was rejected. Case-Laws IBC Tue, 03 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468595