Re: Part offer under VseV
Assessing officer had made 5 additions , all are pending in CIT (appeal) .
Can the appellant choose to offer only 2 additions under Vivad Se Vishwas scheme .
Please refer Circular No 9 of 2020 dt 22-04 2020 which reads as under . 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.
No. Assessee cannot exercise this options. This position is now clarified by the CBDT in their Frequently Asked Questions (FAQ). Kindly refer question No 14.