Re: Can Part Grounds be settled or the Entire appeals needs to be settled

We have filed an Appeal before the CIT (A) with 4 Grounds of appeal. We want to make an application for only One ground of appeal under the Scheme. Can we do so ?

Please refer,  Circular No 9 /2020 dt 22-4 -2020 , Q. No 11 and Q. No 14  “  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.”  

  The Assessee has to settle entire appeal .  There is no provision for pick and choose of specific grounds .

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