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Income Tax Appellate Tribunal, DELHI BENCH ‘D’, NEW DELHI
Before: MS. SUCHITRA KAMBLE & SH. PRASHANT MAHARISHI
Appellant by Sh. J. K. Mishra, CIT DR Respondent by None Date of hearing: 07 & 08/01/2020 Date of Pronouncement: 30/01/2020 ORDER PER PRASHANT MAHARISHI, AM. 1. is filed the ld AO against the order of the ld CIT(A)-23, New Delhi dated 23.12.2015 for Assessment Year 2009-10.
ITA No. 4303/Del/2016 is filed by AO against the order of ld CIT(A)-23, New Delhi dated 17.05.2016 for Assessment Year 2011-12.
ITA No. 5177/Del/2016 is filed by the AO against the order of the ld CIT(A)-23, New Delhi dated 27.07.2016 for Assessment Year 2012-13.
Revenue against the order of the ld CIT(A)-23, New Delhi dated 26.08.2016 for Assessment Year 2013- 14.
At the time of hearing the ld DR submitted that the files of the assessee have been transferred to Mumbai from Delhi and therefore, appeals may be transferred as the case records have been transferred to Mumbai jurisdiction. Despite notice, none appeared on behalf of the assessee.
However, at the time of hearing it has come to our notice that the above company has been referred for Insolvency and Bankruptcy Code, 2016. for resolution of insolvency in CP(IB) No. 3109/MB/2019.
According to section 14 of IBC Code, 2016 no suit or proceedings can continue against the above company, till the moratorium period ends. In view of this, we dismiss all these four appeals filed by the ld AO with a liberty to file them afresh, after the moratorium period as per IBC Code, ends.