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Income Tax Appellate Tribunal, “B” BENCH KOLKATA
Before: Shri Sanjay Garg & Dr. Manish Borad
order : September 26, 2023 आदेश / ORDER संजय गग�, �या�यक सद�य �वारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 26.05.2023 of the National Faceless Appeal Centre (hereinafter referred to as the ‘CIT(A)’) passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).
The assessee has moved an application, wherein, it has been stated as under: “In this regard, most respectfully, it is submitted, that the appellant company taken over by the new management through insolvency proceedings (CIRP) under section 31 of the IBC vide NCLT order dated 11.07.2022. Copy of the NCLT order enclosed.