I submitted my appeal with CIT (A) 28.01.2020 for Ay 2017-18
In my case addition made by the Ao on two grounds but I appealed only for one ground.
My query is that whether I can go for request to CIT to allow me to submit additional ground of appeal. If yes, than what procedure should I adopt so that both ground can cover-up under VSVS.

If assessment order passed on 24.12.2019 ex-parte u/s 144 and same was delivered on email not accessed by assessee and hard copy of the order returned back to AO due to wrong address, certified copy received on 15.3.2020, can such assessee go for VSV?

Assessee had been running an industry which was locked out and fuel material lying unusable was sold in cash in period prior to ‘note bandhi’ was held as non genuine by AO and addition has been made u/s 68. Appeal is pending. For the sake of settling dispute if party chooses VSV then in that event whether it will be justified to revise books of accounts reversing cash sales not accepted and its effect into inventory of goods (i.e adding back quantity sold earlier not accepted as genuine) and such revalued stock in revised accounts can be allowed to be treated opening stock next year. Is there any other problem in doing so?

MY QUERY IS AS UNDER

MY CLIENTS APPEAL FOR A.Y 13-14 IS PENDING BEFORE TRIBUNAL AND HE DONT WANT TO TAKE BENEFITS UNDER VSV AND WANT TO CONTINUE THE APPEAL, BUT PENALTY ORDER FOR A.Y 13-14 WAS PASSED BY ITO AND SAME IS PENDING BEFORE CIT (A) AND HE WANT TO TAKE BENEFIT IN VSV FOR ONLY PENALTY ORDER CAN HE TAKE BENEFIT, PLEASE GUIDE AND IF ANS IN FAQ PLEASE SHARE, YOUR REPLY IS HIGHLY APPRECIATE, WITH BIG THANKS

WITH BEST REGARDS
PIYUSH POPAT
9428756101

Which are the cases the assessee should opt for the scheme ?

For instance, the statutory period for filing of appeal has not completed as on January 31, 2020, making the appeal a deemed appeal for the purpose of VSVA, but the assessee was not able to file the appeal within the stipulated time on account of COVID-19. What would be the situation them?

ITAT has set aside the matter partly to the CIT (A) and one issue before the AO. The AO gave effect to the order of the Tribunal, and confirmed the addition against which separate appeal is pending before the CIT (A). The asseessee desires to avail the benefit of the scheme in respect of only the issues set aside to the CIT (A), matter is not taken up for hearing. Can the Assessee avail the benefit of the scheme?

An assessee seeks to file a declaration for settlement of his dues payable out of the orders of penalties levied u/s 271D and 271E for violation of the provisions of s. 269SS and 269T. The assesssee has filed appeals against such order before the specified date.

A Declaration filed by the assessee under the scheme for settlement of tax arrear arising out of the assessment of income under an order passed u/s 143(3) is rejected by the authorities on the ground that he was prevented from filing such a declaration under the scheme by virtue of clause (ii) of s.9(a) which disentitles an assessee where a prosecution is initiated u/s 276B for violation of TDS provisions for the said assessment year. Please advise

In an appeal, the Commissioner(Appeals) has allowed the claim of the assessee that his income be taxed at the concessional rate u/s 112A instead of the MMR as was done by the AO. The appeal by the Income tax Department to the Tribunal is pending for disposal. The assessee wishes to settle the dispute under VSVS and seeks your advise about the manner of computing the tax payable by him under the scheme.