Case Details

Case Name: Asst. Commissioner of Income Tax, Central Circle-1, Bhubaneswar, Odisha vs. Uday Narayan Mitra Resolution Professional of ARSS Infrastructure Projects Ltd. & Anr

Court/Authority: National Company Law Appellate Tribunal, Principal Bench, New Delhi

Case Number: Comp. App. (AT) (Ins) No. 951 of 2026 & I.A. No. 3787, 3601 of 2026

Date of Order: 29th May, 2026

Parties Involved

Appellant: Asst. Commissioner of Income Tax, Central Circle-1, Bhubaneswar, Odisha

Respondents:

1. Uday Narayan Mitra (Resolution Professional of ARSS Infrastructure Projects Ltd)

2. Another respondent (not specifically named)

Proceedings

This is an order from the National Company Law Appellate Tribunal (NCLAT) regarding an appeal filed by the Income Tax Department against the Resolution Professional of ARSS Infrastructure Projects Ltd. The matter came up for hearing on 29th May, 2026 in hybrid mode.

No one appeared for the hearing on behalf of either party. The Tribunal therefore adjourned the matter and listed it for next hearing on 6th July, 2026. The order was passed by Justice Ashok Bhushan (Chairperson) and Barun Mitra (Member Technical).

Note

This appears to be a procedural order for adjournment only. The substantive issues, allegations, findings, penalties, or final ruling in the case are not detailed in this particular order. The matter involves income tax authorities appealing against the resolution professional of a company undergoing corporate insolvency resolution process.