9911796707
TMI Blog2025 (1) TMI 803X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee s counsel before the Hon ble High Court had stated that the revenue herein had not lodged its claim towards statutory dues before the Resolution Professional (RP). The Hon ble High Court [ 2023 (9) TMI 1163 - DELHI HIGH COURT] in noticed that the Corporate Insolvency Resolution Process (CIRP) in case of the assessee commenced on 19.03.2017. The Hon ble High Court noted that out of the total ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... towards any statutory dues in the order passed by the NCLT dated 4.2.2020. Accordingly, the grounds raised by the revenue are dismissed. Appeal of the revenue is dismissed. - Shri C. N. Prasad, Judicial Member And Shri M. Balaganesh, Accountant Member For the Assessee : Shri Rohit Jain, Adv For the Revenue : Shri Anuj Garg, Sr. DR ORDER PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.3538/Del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was noted that the resolution plan did not make any provision towards any statutory dues payable by the assessee. The assessee s counsel before the Hon ble High Court had stated that the revenue herein had not lodged its claim towards statutory dues before the Resolution Professional (RP). The Hon ble High Court noticed that the Corporate Insolvency Resolution Process (CIRP) in case of the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inuation of this appeal would serve no purpose. 14. The court in these matters adopts a clean slate approach , and therefore, this appeal would have to be closed. 15. The appeal is, accordingly, closed. 3. The aforesaid decision of Hon ble High Court shall squarely apply to the year under consideration also and hence we deem it fit and appropriate to dismiss the appeal of the revenue as no purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X
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