Re: Matter remanded back to AO vide order of Honb’le ITAT Dt. 31-01-2020

Assessment Order for AY 2013-14 u/s.143(3) dt. 29-02-2016 passed after making addition of Rs.55,53,560/- to the returned income of Rs.1,86,000/-.

Honb’le ITAT vide order pronounced on 31-01-2020 has set aside the matter back to the AO. AO has not started the assessment proceeding till date.

Whether the assessee is ellligible under Vivad Se Vishwas Scheme?

The assessee may  not eligible for VSVA as there is no appeal pending on the specified date.  However as the period of filing an appeal before High court  was not over , one may contend that the provision as deemed appeal , hence it can be tried by filing an application before the competent authority . Please refer  Definition as per Section 2 (1) (a) ,   (ii) a person in whose case an order has been passed by the Assessing Officer, or an order has been passed by the Commissioner (Appeals) or the Income Tax Appellate Tribunal in an appeal, or by the High Court in a writ petition, on or before the specified date, and the time for filing any appeal or special leave petition against such order by that person has not expired as on that date.

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