SRS HEALTHCARE & RESEARCH CENTRE LTD.,FARIDABAD vs. ACIT CIRCLE - 2, FARIDABAD
Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWALSRS Healthcare & Research Centre Ltd. C/o. SRS Mall, Third Floor, Sector-12, Faridabad Haryana PAN: AATACS0535L Vs. ACIT Circle-2 New CGO Complex, C. R. Building Faridabad, Haryana
PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of the Commissioner of Income Tax Appeal, Faridabad [‘Ld. CIT(A)’ for short] dated 25/10/2019 for the Assessment Year 2016-17. 2. The Ld. Counsel for the Assessee submitted that the NCLT Chandigarh bench vide its order dated 01/03/2023 in CP (IB) No. 521/Chd/Hry/2019 admitted the petition for commencement of Corporate Insolvency Resolution Process (‘CIRP’) against the Assessee under Section 7 of the Insolvency and Bankruptcy Code, 2016 (‘the Code’) and also declared moratorium in terms of Section 14 of the Code. Further the adjudicating authority has been directed appoint
2
SRS Healthcare & Research Centre, Ltd.
Interim Resolution Professional and to take necessary steps as per
IBC.
3. We have gone through the order of the NCLT dated 01/03/2023, wherein by admitting the application filed by the applicant a moratorium has been imposed and the adjudicating authority has been directed appoint Interim Resolution Professional and to take necessary steps as per IBC. In view of the same, the present Appeal filed by the Assessee is not maintainable, accordingly, Appeal filed by the Assesseeis hereby dismissed with a liberty to the Assessee/Resolution Professional to file appropriate application for restoration of the present Appeal, if so advised.
4. In the result, the appeal filed the Assessee is dismissed with liberty.
Order pronounced in the open court on 28th May, 2025 (MANISH AGARWAL)
JUDICIAL MEMBER
Date:-28 .05.2025
R.N, Sr.P.S*