Re: delayed giving effect order by AO with ommission of deductions

The Honorable ITAT has allowed the appeal for statistical purpose and issued the order during August 2019. The AO has issued the giving effect order on 28.02.2020. The order of AO omitted to consider certail allowable deductions. The AO did not rectify the order . The assessee made appeal with Honorable CIT. The assessee prefers to go for the Vivad se Vishwas Scheme, provided the deductions omitted by AO is given effect. Kindly advise whether the case is eligible for the scheme and how to go about.

• There is no specific clarification in the scheme or the FAQs. However, the order of ITAT was passed in August 2019 and as on the specified date i.e. 31 January 2020, there is no pending appeal or disputed demand for which the scheme can be opted for. The OGE is passed on 28.02.2020 against which appeal is filed to CIT. However, the same is after cut-off date and ideally the case would not be eligible for VSV scheme. Whether OGE passed on 28 February 2020 relates back to 31 January needs to be clarified by the CBDT.

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