Re: Filing under the VSV Scheme for part of the additions in Appeal

If the assessee received an order wherein there were 4 additions made to the Total income. The Appeal filed in CIT is also against all 4 additions made in the order. Can the assessee avail the benefits of the Vivad se vishwas scheme for any one or two (i.e, part) of the total additions made by the order?
Kindly guide.

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  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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