Where the assessee company was undergoing Corporate Insolvency Resolution Process under the Insolvency and Bankruptcy Code, 2016, and the Revenue had filed an appeal against the Tribunal’s order relating to assessee’s tax liability, such appeal could not proceed during the operation of moratorium under Section 14 of IBC; accordingly, the appeal was adjourned sine die with liberty to the parties to mention the matter after further orders of the NCLT, either approving the resolution plan in relation to the assessee or ordering its winding up.