IBC moratorium rendered the tax appeal infructuous after corporate insolvency resolution process admission.

Admission of the assessee company into corporate insolvency resolution process triggered the moratorium under Section 14 of the Insolvency and Bankruptcy Code, 2016, which barred proceedings affecting the corporate debtor's assets and liabilities. On that basis, the appeal was treated as no longer requiring adjudication on merits and was dismissed as infructuous.

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Issues: Whether the appeal became infructuous in view of the admission of the assessee company into corporate insolvency resolution process and the operation of moratorium under the Insolvency and Bankruptcy Code, 2016.

Analysis: The assessee company had been admitted into corporate insolvency resolution process, and the moratorium under Section 14 of the Insolvency and Bankruptcy Code, 2016 was noted to bar proceedings affecting the corporate debtor's assets and liabilities. On that basis, the appeal was treated as no longer requiring adjudication on the merits.

Conclusion: The appeal was held to be infructuous and dismissed.

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