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Query asked by Yadhagiri Manku on July 15, 2020

Re: Appeal by AO after filing declaration under vivad se viswas scheme.

For the Assessment year 2016-17, Assessment has done and order passed by AO with 5 additions made on 30.12.2017.I preferred an appeal to CIT(A) on 02.02.2018. Appeal is partially allowed by CIT(A).out of 5 additions made by AO, 4 additions deleted by CIT(A). Against the rest addition I filed appeal at ITAT later. As appeal is pending at ITAT on 30.01.2020 I filed declaration under vivad se viswas scheme on 28.05.2020. The status showing in the portal is waiting for Form 3. Few days After submission of declaration by me I received letter for hearing from ITAT on 10/07/2020 because of the AO preferred an appeal against the grounds of deletion done by CIT(A).
Whether AO can do so even after I filed the vivad se viswas scheme declaration?
If it is yes what are the consequences.
Can I file revised declaration under vivad se viswas scheme again if in case any enhancement done by ITAT as a result of this appeal by AO?

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