In the result, both the appeals filed by the Revenue are hereby dismissed
Bench: National Company Law Tribunal, Ahmedabad In Cp(Ib) 463 Of 2019 Wherein The Present Assessee Is The Respondent In The Above Proceedings Which Was Listed For Hearing On 31-07-2024 & Adjourned To 04-09-2024. However No Order Copies Placed On Record & Details About The Case Status Before Nclt. Further The Assessee Is Also Not Co-Operative To The Hearings Of The Appeal Before This Tribunal In Spite Of Service Of Notice, Hence The Appeals Are Taken Up For Hearing.
section 144 rws 147 and 143(3) rws 263 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years 2009-10 and 2011-12. Since identical ground is raised in both the appeals the same are disposed of by this common order for the sake convenience. 2 ITA Nos. 964 & 965/Ahd/2019 A.Ys