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2023 (6) TMI 612 - ITAT MUMBAIRecovering any tax dues from the assessee declared insolvent under the insolvency and bankruptcy Act - HELD THAT:- As assessee itself has made a representation before the learned CIT(A) as per submission dated 21 November 2022 stating that the tax dues for assessment year 2017-18 cannot be recovered from the assessee as it was part of the resolution plan. CIT(A) reached at a conclusion that when nothing can be recovered from the assessee, there could not have been any grievance on part of the assessee; therefore he held that the appeal of the assessee is infructuous and was dismissed. Before us also it is apparent that nothing is recoverable from the assessee as the insolvency resolution plan included assessment year 2017-18 and tax demand any arising out of that assessment proceedings is not at all enforceable. According to the provisions of section 246A, the appeal could be preferred before the learned CIT(A) if assessee is aggrieved with the specified assessment. When the learned CIT(A) has clearly held that assessment order is not enforceable, there is no reason for filing any appeal before him. Even otherwise, he has already directed AO that the above demand cannot be recovered and if he wants to educate this issue the learned assessing officer should proceed before NCLAT. In this case assessee is not required to pay any tax, there is no liability of any nature arising on the assessee as well as the order of the learned CIT(A) has become final holding that AO does not have any right to pursue any consequences out of the assessment order against the assessee therefore it is in consequential that whether the appeal of the assessee before CIT(A) is stated to be dismissed or allowed - Decided in favour of assessee.
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