9911796707
TMI Blog2024 (6) TMI 1343X X X X Extracts X X X X X X X X Extracts X X X X ..... 2023 : 1. That on facts and in law the order dated 21st November 2023 passed by the National Faceless Appeal Center. (here in after referred to as the " CIT( A)"} is bad in law and void ab initio. 1.1 Without prejudice and in specie that on facts and in law the CIT( A) has erred in not granting an opportunity of being heard as settled thereby violating the principals of natural justice. 1.2 Without prejudice and in specie the CIT( A) has erred in exercising discretionary jurisdiction in violation of the statute, fair play and justice. 2. That on facts and in law the CIT( A) has erred in dismissing the appeal by erroneously holding that the appellant has opted for Direct Tax Vivad Se Vishwas Scheme Act 2020. 2.1 That on facts and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lation / delay of flight; (b) did not, in any case, exceeds the threshold limit of Rs. 20,000 per passenger in a day. 6. That on facts and in law the CIT( A) has erred in upholding the action of AO in treating the sum of Rs 421,91,67,592 by way of "supplier credits" received from various suppliers of aircraft parts [ mainly from P& W, Honeywell, Rockwell, etc.] as a revenue receipt liable to tax. 7. That on facts and in law the CIT( A) has erred in upholding the action of AO in disallowing deduction of a sum of Rs. 1040,17,83,958/- being supplementary lease rent ( in short ' SLR') for alleged failure on the part of the appellant to deduct tax at source therefrom, invoking the provisions of section 40( a) i) of the Act. 7.1 T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the levy of interest under section 234B of the Act is bad in law. 3. Heard the arguments of both the parties and perused the material available on record. 4. The ld. CIT( A) held that, the assessee has opted for Direct Tax Vivad se Vishwas Scheme, 2020 . The ld. CIT( A) categorically held that, as per ITBA and Systems, Forms 1 , 2 and 3 have been downloaded but after perusing ITBA and Systems, Form 4 and Form 5 could not be downloaded. Even then the ld. CIT( A) erroneously chosen to dismiss the appeal of the assessee holding that the assessee opted for Vivad se Vishwas Scheme. 5. The ld. AR pointed out that the order of the CIT( A) is wholly unsustainable, in as much as the appeal of the assessee has been dismissed by treating the same " ..... X X X X Extracts X X X X X X X X Extracts X X X X
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