AMRIT PAL SINGH CHADHA,GURGAON vs. ACIT, CENTRAL CIRCLE-19,, NEW DELHI

ITA 2773/DEL/2025Status: DisposedITAT Delhi13 February 2026AY 2013-14Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that since the Income Tax Department failed to file any claim in the insolvency proceedings, their claim becomes redundant and unenforceable. The discharge orders attained finality, extinguishing any claims not part of the approved repayment plan.

What were the facts?

The assessee was involved in insolvency proceedings under the IBC Code. The Income Tax Department did not file any claim in these proceedings. Subsequently, discharge orders were issued by the NCLT, stating that the personal guarantors were discharged from all debts and liabilities.

What were the issues?

Whether the Income Tax Department's claim is extinguished due to non-filing of claim in insolvency proceedings and if the discharge order under IBC is binding on tax authorities.

Which sections of the Income-tax Act were involved?

Section 143(1)

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Income Tax Appellate Tribunal, “B” BENCH, DELHI

Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL

Hearing: 04.02.2026Pronounced: 13.02.2026

PER ANUBHAV SHARMA, JM:

These are appeals preferred by the Assessee against the orders of the Ld. Commissioner of Income-tax (Appeals) (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for shor

The order continues below.

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