If an appeal is preferred u/s 421 of the Companies Act, 2013, the Appellate Tribunal counts the period of limitation from the date on which a copy of the order is made available by the Tribunal in terms of Section 421(3), However, for preferring appeal u/s 61 of the IBC against an order passed by the AA provision for counting the period of limitation is different – Prowess International Private Limited Vs. Action Ispat & Power Private Limited – NCLAT New Delhi