Re: Appeal by CIT(A) at ITAT after Declaration of form 1&2 under vivad se viswas scheme

Initially Appeal is disallowed by CIT(A).I preferred to ITAT later. I filed declaration under vivad se viswas scheme on 28.05.2020 as the appeal is pending at ITAT. The status showing in the portal is waiting for Form 3.However meanwhile I received letter of hearing from ITAT on 10/07/2020 because of the CIT(A) preferred an appeal against me.Whether CIT(A) can do so.
If it is yes what are the consequences.
Can I file declaration under vivad se viswas scheme again if in case any enhancement done by ITAT as a result of this appeal by CIT(A)?

When the appeal is decided against the assessee . The department cannot file the appeal . The Department can file an appeal against a ground held in favour by the CIT(A). The Tribunal has no power of enhancement please refer Mcorp (P) Ltd v CIT ( 2009) 309 ITR 434 (SC). The declaration is valid . You may write to the ITAT to serve the grounds of appeal of the department . On reading the grounds  one may be able to decide whether the departmental appeal is valid or not. If the departmental appeal is in accordance with the law , one may think of contesting the appeal on merit or may also file a separate application under the scheme to settle the departmental appeal .

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