Assessment order was passed in case of applicant/assessee and demand was raised, however, applicant had already filed order of NCLT showing fact that applicant had been impleaded as corporate debtor before NCLT by financial creditor and said petition had been admitted by NCLT and moratorium under section 14 of IBC had been declared and NCLT had already appointed Interim Resolution Professional (IRP), however, IRP had not impleaded himself to represent assessee-company in present appeal, in view of section 14 of IBC, there could be no continuation of any pending proceedings before Income-tax Appellate Tribunal. Appeal is  dismissed as not maintainable. (AY. 2010-11 to 2017-18, 2019-20)