2024 (2) TMI 1200

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....assessee is directed against the order passed by Ld.CIT(A), National Faceless Appeal Centre ("NFAC") dated 11.07.2023 for the assessment year 2018-19. The assessee has raised following revised grounds of appeal:- 1. "That the CIT(A) erred on facts and in law in not quashing the order dated 27.06.2019 passed by the Learned Assessing Officer under section 271FA of the Income Tax Act, 1961 ('th....

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....mposed by the assessing officer under section 271FA of the Act, since the appellant opted for the Vivad Se Vishwas Scheme and paid the due amount of Rs. 30,570/- vide challan no. 04599 dated 29/10/2021 and BSR Code 0302275. 2.1 That the Ld. CIT(A) has erred in facts in considering that the Form 4 of the VSVS was not submitted by the appellant, however, the same was duly submitted by the appellan....

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....Counsel for the assessee contended that the assessee had adopted "Vivad se Vishwas Scheme" but Form Nos. 4 & 5 were not generated. It is stated that the demand created by penalty has been paid by the assessee vide Challan No.04599 dated 29.10.2021 and BSR Code 0302275. 6. On the other hand, Ld. Sr. DR for the Revenue opposed these submissions and supported the orders of the authorities below. 7.....