If an assessee has filed an appeal before the ITAT on certain issues and the department has also filed another appeal in respect of certain issues for the same assessment year and the assessee wants to go for the VSV scheme in respect of appeal filed by him but wants to contest the appeal filed by the department. Can the assessee go for VSV in respect of appeal filed by him and contest the appeal filed by the department in the ITAT. Both the appeals are separate appeals and not cross-objections.