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Income Tax Appellate Tribunal, “F” BENCH, MUMBAI
Before: SHRI AMARJIT SINGH & SHRI SANDEEP SINGH KARHAIL, JUDIICAL MEMBER
Appellant by : Rashmi Vyas Respondent by : Ankush Kapoor Date of Hearing 18.05.2023 Date of Pronouncement 24.05.2023 आदेश / O R D E R Per Amarjit Singh (AM): This appeal is filed by the assesse against the order passed by the NFAC, Delhi, dated 23.12.2022 for A.Y. 2013-14.
At the time of hearing the ld. Representatives has brought to the knowledge of the bench that case of the assessee has been referred to the Corporate Insolvency Resolution Process under IBC-2016 and also furnished the copy of order of the NCLT dated 27.02.2023. It is noticed that in the case of the assessee the matter is pending before the Insolvency Professional in terms of Insolvency and Bankruptcy Code 2016 (the ‘Code’) and moratorium period has been declared as per Sec. 14 of the Code.