Re: Appeal- ITAT-Additional ground

Appeal is pending before ITAT as on 31-1-2020, one of the issue raised in the appeal is the issue which was not raised before the CIT (A), Can the assessee avail the benefit of the scheme in respect of entire appeal which is pending before the ITAT ?

Yes . In Jehangir H.C . Jehangir v ITO ( 2015) 229 Taxman 392 ( Bom) (HC)  held that  issue specifically taken before the AO could not be refused  to be considered by Tribunal merely because the CIT (A)  did not have any view on it . Order of Tribunal was set aside.  Accordingly, the Querist can avail the benefit of VSVA. In respect of all the issues pending before the Tribunal In  All Cargo Global Logistics Ltd. v. Dy. CIT (2012) 137 ITD 26 / 72 DTR 1 / 146 TTJ 657 / 16 ITR 38 (SB)(Mum.)(Trib.)   the SB held that , a pure question of law arises for which facts are on record of the authorities below , the question should be allowed to be raised if it is necessary to assessee the correct tax liability . Revenue has challenged the order of Special Bench before the High Court  on other grounds and not on the issue of admission of additional grounds. CIT v. All Cargo Global Logistics Ltd. (2015) 374 ITR 645 / 120 DTR 89/279 CTR 389 / 232 Taxman 270 (Bom.)(HC) 

Accordingly the assessee can avail the benefit of the scheme in respect of entire appeal which is pending before the ITAT .   

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