Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2024 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (2) TMI 1200 - ITAT DELHIPenalty 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 - HELD THAT:- As stated by assessee that the assessee had opted for “Vivad Se Vishwas Scheme” but Form No.4 could not be submitted electronically and same was submitted manually. Therefore, CIT(A) ought to have accepted the submissions of the assessee and granted relief to the assessee. Thus hold accordingly. AO is directed to give benefit of “Vivad Se Vishwas Scheme” to the assessee upon furnishing of the requisite documents. Grounds raised by the assessee are accordingly, allowed.
|