SVIIT SOFTWARE PVT. LTD.,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 32, NEW DELHI
What did the Tribunal hold?
The ITAT noted that the NCLT had passed an order approving a resolution plan. Consequently, the Tribunal found no useful purpose in continuing the present proceedings.
What were the facts?
The Income Tax Appellate Tribunal (ITAT) was hearing cross-appeals filed by the assessee and the Revenue. A Financial Creditor had filed an application before the National Company Law Tribunal (NCLT) under the Insolvency & Bankruptcy Code, 2016.
What were the issues?
The primary issue was whether the ITAT proceedings should continue after the NCLT approved a resolution plan under the Insolvency & Bankruptcy Code.
Which sections of the Income-tax Act were involved?
Section 30(6)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI
Before: Dr. B. R. R. KumarSh. Yogesh Kumar US
Heard together (8 matters)
Read from the judgment's own cause title. This page is filed under one of them.
Per Dr. B. R. R. Kumar, Accountant Member:
The Cross Appeals have been filed by the assessee and the Revenue against the orders of ld. CIT(A)-31, New Delhi dated 28.03.2018, 12.07.2018,
The order continues below.
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