2026 (7) TMI 2053

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....Sr. DR ORDER PER M. BALAGANESH, A. M.: 1. The appeal in ITA No. 5281/Del/2024 for AY 2011-12, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as 'ld. CIT(A)', in short] dated 23.09.2024 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') dated 29.03.2014 by the Assessing ....

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....dd, alter, amend, append or delete any of the above grounds of appeal." 3. We have heard the rival submissions and perused the materials available on record. At the outset, the assessee raised a preliminary objection regarding the maintainability of the appeal of the revenue at this stage by stating that the assessee has been admitted into Corporate Insolvency Resolution Process (CIRP) by order....