AKME PROJECTS LTD.,NEW DELHI vs. ACIT CIRCLE-15, NEW DELHI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal decided to dismiss the appeal. This dismissal is subject to the liberty of the parties to approach the Tribunal after the finalization of NCLT proceedings.
What were the facts?
The assessee filed an appeal before the ITAT. It was brought to the Tribunal's notice that the assessee is currently undergoing proceedings before the NCLT.
What were the issues?
The primary issue was the pendency of NCLT proceedings affecting the maintainability or progression of the ITAT appeal.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI
Before: Dr. B. R. R. KumarSh. Yogesh Kumar US
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been filed by the assessee against the order of ld. CIT(A)-23, New Delhi dated 28.02.2019.
It was brought to the notice that the assessee is before NCLT and the appeal is being dismissed with liberty to the parties to approach the Tribunal after finalization of the proceedings by the NCLT.
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