Re: Appeal – Set aside partly before CIT(A) and partly before AO

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?

In such a scenario, the assessee should be permitted to treat the matter set aside to the CIT(A) as different from the appeal against the order of the Ld. AO as both appeals emanate from different orders of the  AO. The assessee  can  avail an option to declare either of the two appeals or both under the VSVA. One may refer  Q. No.14 which reads as under “ Whether assessee can avail of the Vivad se Vishwas for some of the issues and not accept other issues?  “

Ans : “Refer to answer to question no 11. Picking and choosing issues for settlement of an appeal is not allowed. With respect to one order, the appellant must chose to settle all issues and then only he would be eligible to file declaration.” 

On the facts of the querist there are two separate orders and two separate appeals . Accordingly the querist can avail the benefit in respect of either of the two appeals or both under VSVA . 

 

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