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<h1>Appeal Dismissed: Insolvency of Corporate Debtor Leaves Appellant Unpaid; Delay Condoned, Applications Resolved.</h1> <h3>DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 5 (1) (1), NOIDA Versus ANUJ JAIN & ORS.</h3> The SC dismissed the appeal due to the corporate debtor's insolvency, rendering the appellant unable to receive any payment. The delay in filing was ... Approval of Resolution Plan - Dues of Income Tax liability - HELD THAT:- It is not required to issue notice in the present appeal as it is apparent that the corporate debtor did not have money/assets, and the appellant under the waterfall would not have received payment. The present appeal is dismissed. The Supreme Court dismissed the appeal as the corporate debtor had no money/assets, and the appellant would not have received payment. Delay was condoned, and pending applications were disposed of.