# In the matter of Income Tax Officer vs. Solar Voltaic Power LLP & Ors.

> NCLAT judgment dated 2026-03-13. Citation: TCN-2026-NCLAT-00037. The Income Tax Officer, Ward 1(3), Jaipur, filed an appeal under Section 61 of the Insolvency…

- **Court:** NCLAT
- **Order date:** 13 Mar 2026
- **Citation:** TCN-2026-NCLAT-00037
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclat-new-delhi/income-tax-officer-vs-solar-voltaic-power-llp-ors-116fc031

## Summary

### Background

The Income Tax Officer, Ward 1(3), Jaipur, filed an appeal under Section 61 of the Insolvency and Bankruptcy Code, 2016, against the order dated 11.12.2024 passed by the National Company Law Tribunal, Jaipur Bench, which approved the resolution plan for M/s Solar Voltaic Power LLP.

## Facts

The Corporate Insolvency Resolution Process (CIRP) of M/s Solar Voltaic Power LLP commenced on 19.09.2023.

The Income Tax Officer filed a claim on 08.10.2023 for Rs.3,11,11,442/- as outstanding income tax dues.

The RP requested additional documents from the appellant on 29.11.2023 and 20.05.2024.

The RP informed the Income Tax Department of the rejection of its claims via email dated 06.06.2024.

The resolution plan submitted by M/s Valente Lifespace Creators Pvt. Ltd. was approved on 11.12.2024.

The appellant was allocated a sum of Rs.1,50,000/- towards the outstanding dues in the resolution plan.

…

## Issues and analysis

### Issue 1: Whether the RP erred in not considering …

**Ratio:** The failure to file the application before the Adjudicating Authority regarding the claim

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**Reasoning:** The appellant delayed in providing the necessary assessment orders and could have filed

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**Interpretation:** The RP is not responsible for the appellant's delay in filing the claim and

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**Application:** The NCLAT found no laxity or irregularity on the part of the RP in dealing with

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## Parties

- **Judges:** N. Sesha…; Arun Ba…; +1 more
- **Appellants:** Income Tax…
- **Respondents:** M/s Solar Voltaic…; Prashant A…
- **Advocates:** Shlok Ch…; Madhavi S…; +4 more

## Timeline

- **19.09.2023 — Commencement…**: The Corporate Insolvency Resolution Process (CIRP) of M/s Solar Voltaic Power LLP…
- **22.09.2023 — Public Annou…**: The RP issued a public announcement as per…

## Legal provisions

- [Insolvency and Bankruptcy Code, 2016, Section 61 — Appeals and Appellate Authority](https://caseease.in/legal-provisions/insolvency-and-bankruptcy-code-2016/section-61)

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