Authority: National Company Law Appellate Tribunal, Principal Bench, New Delhi
Order Date: July 6, 2026
Case Overview
The National Company Law Appellate Tribunal (NCLAT) heard Comp. App. (AT) (Ins) No. 951 of 2026 along with I.A. No. 3787 and 3601 of 2026. The appeal was filed by the Asst. Commissioner of Income Tax, Central Circle-1, Bhubaneswar, Odisha as the appellant against Uday Narayan Mitra in his capacity as the Resolution Professional of ARSS Infrastructure Projects Ltd. and another respondent. The matter was presented before a bench comprising Justice N. Seshasayee (Member - Judicial) and Barun Mitra (Member - Technical). The hearing was conducted in hybrid mode with legal representation from both sides: Mr. Avinash Kedia, Advocate for the appellant, and Mr. Chitranshul A. Sinha, Mr. Shivam Shorewala, Ms. Rakshita Bhargava, and Ms. Esha Sharma, Advocates for the respondents.
Final Outcome
The NCLAT bench ordered that the appeal be listed for hearing on July 10, 2026. No substantive decision was made on the merits of the case during this hearing, and the matter was simply adjourned to the future date.
Topics: Insolvency Proceedings, Tax Claims, Corporate Litigation