2023 (5) TMI 216

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.... For the Assessee : Sh. Upwan Gupta, Adv. For the Revenue : Ms. Raja Rajeshwari R., Sr. DR ORDER PER ANUBHAV SHARMA, JM : The appeal has been preferred by the Revenue against the order dated 20.01.2007 of CIT(A)-XXI, New Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. 'FAA') in appeal No. 156/2000-2001 and Cross objection has raised by assessee. 2. Heard....

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....ct. The assessee is not appearing and the Ld. AR is representing the liquidation authority. The record shows corporate Insolvency Resolution Process is pending before NCLT after order dated 14.11.2017. 5. In assessee's own case Hon'ble Supreme Court while deciding Civil Appeal no. 4705/2014 vide order dated 21.07.2020, Hon'ble Delhi High Court disposing of ITA No. 793/2019 vide order dated 16.0....