Re: de novo set aside

ITAT set aside the case for de novo assessment to AO and the assessment order has been not passed till date can we apply for VSV . date of order of ITAT is July, 2019

Please verify  when the assessee has received the order of the ITAT.  Appeal against the order of the Tribunal can be filed  with in 120 days from the receipt of the  order as per section 260A(2) (a) of the order.  Please refer Circular No 9 /2020 dt 22  -4  -2020   Q. No. 1 and Ans .  , where the CBDT clarified that , cases where the order has been passed but the time limit for filing appeal under the Income -tax Act  1961 , against the order has not expired  as on specified date  are also covered . The Specified date is 31 st  January 2020.   Also refer Q. No 23 : If due date of filing appeal is after 31 -1 -2020 , the appeal has not been filed , will such case be eligible for Vivad Se Vishwas .?  Answer : Yes .   Also refer Q. No 7 and Answer the Board has clarified  that even the assessment order has been set aside the Assessee can avail the Vivad  se Vishwas with respect to such additions .     

 

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