Tribunal dismisses appeal as infructuous after resolution plan approval makes proceedings moot

CESTAT Kolkata dismissed the appeal as infructuous after the assessee informed that NCLT had approved the resolution plan on 04.09.2019. The Tribunal held the appeal was no longer maintainable given the NCLT's order approving the resolution plan, rendering the proceedings moot.

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The Appellate Tribunal (CESTAT Kolkata) dismissed the appeal as infructuous after the assessee informed that the National Company Law Tribunal (NCLT) had approved the resolution plan on 04.09.2019. The Tribunal held the appeal no longer maintainable given the NCLT's order. The decision was delivered by Hon'ble Shri Ashok Jindal, Member (Judicial).

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