https://www.taxtmi.com/highlights?id=75195 Penalty proceedings u/s 271FA - late filing of the SFT statement Online by the appellant - appellant opted for the Vivad Se Vishwas Scheme and paid the due amount - Form No.4 was not submitted electronically - The Tribunal accepted the manual submission of Form No. 4 under the Vivad Se Vishwas Scheme, considering technical difficulties faced by the appellant. - The Tribunal allowed the appeal of the assessee, providing relief from the penalty imposed under section 271FA of the Income Tax Act. en-us Mon, 26 Feb 2024 07:43:00 +0530 Mon, 26 Feb 2024 07:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75195 Penalty proceedings u/s 271FA - late filing of the SFT statement Online by the appellant - appellant opted for the Vivad Se Vishwas Scheme and paid the due amount - Form No.4 was not submitted electronically - The Tribunal accepted the manual submission of Form No. 4 under the Vivad Se Vishwas Scheme, considering technical difficulties faced by the appellant. - The Tribunal allowed the appeal of the assessee, providing relief from the penalty imposed under section 271FA of the Income Tax Act. Highlights Income Tax Mon, 26 Feb 2024 07:43:00 +0530 https://www.taxtmi.com/highlights?id=75195