NCLAT held that though the Board of Directors or partners of ‘Corporate Debtor’, as the case may be is suspended and their power can be exercised by the IRP, but such exercise of power is limited to the extent to sub-section (2) of Section 17 of the ‘I & B Code’ and not for any other purpose. If the matter is looked from another angle, it will be clear as to why ‘Corporate Debtor’ should not be represented through IRP for preferring an appeal under Section 61 of the ‘I & B Code’. The Role of ‘Interim Resolution Professional’ starts after initiation of CIRP against the ‘Corporate Debtor’. The IRP once given consent to function directly or indirectly he cannot challenge his own appointment, except in case where he has not given consent. If the ‘Corporate Debtor’ is left in the hands of IRP to raise his grievance by filing an appeal under Section 61, it will be futile, as no IRP will challenge the initiation of ‘Insolvency Resolution Process’ which ultimately result into the challenge of his appointment.