DASH EXPORTS PRIVATE LIMITED ,DELHI vs. ACIT , CC-27, , NEW DELHI
What did the Tribunal hold?
The Tribunal noted the NCLT order imposing a moratorium under Section 14(1) of the IBC, 2016. Consequently, it held that the appeals against the corporate debtor could not be proceeded with and were dismissed. However, liberty was granted to the assessee to approach the Tribunal for recall of the order in due course, in accordance with law.
What were the facts?
M/s Dash Exports Pvt. Ltd. filed multiple appeals against a common order for several assessment years. During the proceedings, it was informed that the assessee company was undergoing insolvency proceedings and the NCLT had admitted an application, thereby imposing a moratorium under Section 14(1) of the IBC, 2016, which prohibits proceedings against the corporate debtor. The assessee also remained unrepresented during the hearings.
What were the issues?
Whether the Income Tax Appellate Tribunal can proceed with appeals filed by an assessee company, which is a corporate debtor, after a moratorium has been declared under Section 14(1) of the Insolvency and Bankruptcy Code, 2016 by the National Company Law Tribunal.
Which sections of the Income-tax Act were involved?
Income Tax Act: 153A, Income Tax Act: 143(3), Insolvency and Bankruptcy Code, 2016: 9(5), Insolvency and Bankruptcy Code, 2016: 14(1), Insolvency and Bankruptcy Code, 2016: 14(2), Insolvency and Bankruptcy Code, 2016: 14(3), Insolvency and Bankruptcy Code, 2016: 14(4)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI
Before: SHRI KUL BHARAT & SHRI BRAJESH KUMAR SINGH
Heard together (7 matters)
Read from the judgment's own cause title. This page is filed under one of them.
PER BENCH: This bunch of appeals, preferred by the assessee, arise out of common order dated 22.10.2018 passed by the learned Commissioner of Income-tax (Appeals)- 29, New Delhi, pertaining to the assessment years 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2015-16 & 2016-17. All these appeals, relating to the disposed of by this common order for the sake of convenience. Common grounds taken by the
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