PUJITA CONSTRUCTIONS PVT. LTD.,KOLKATA vs. DCIT, CIR. 1(1), KOLKATA

The present appeal is directed at the instance of the assessee against the order of the National Faceless Appeal Centre (hereinafter the “ld. CIT(A)”) dt. 05/01/2024, passed u/s 250 of the Income Tax Act, 1961 (“the Act”) for the Assessment Year 2012-13.

At the outset, the ld. Representative on behalf of the assessee made reference to the paper book and the written submission. Perusal of the same indicates that the ld. CIT(A) has dismissed the assessee’s appeal filed for Assessment Year 2012-13 against the order of the ld. Assessing Officer dt. 12/12/2019 framed u/s 147/143(3) of the Act only on the ground that the assessee has opted for Vivad Se Vishwas Scheme, 2020 and filed Form No. 1 & 2 on 23/03/2020. In the decisions of the ld.