Re: Whether additional ground to coverup VSVS can be taken

I submitted my appeal with CIT (A) 28.01.2020 for Ay 2017-18
In my case addition made by the Ao on two grounds but I appealed only for one ground.
My query is that whether I can go for request to CIT to allow me to submit additional ground of appeal. If yes, than what procedure should I adopt so that both ground can cover-up under VSVS.

Since the CIT(A) is pending as on 31 January 2020, the same is eligible for VSV settlement. However, only one ground out of two were taken in appeal filed on 28 January 2020.

In this case, the taxpayer can take a chance by filing additional ground before the CIT(A). Taxpayer should follow-up with the CIT(A) for admission of the additional ground.  There can be 3 scenarios which are discussed hereunder:

 

CIT(A) admits additional ground 

In this case, the VSV application can be filed on both the ground of appeal.

 

CIT(A) does not admit additional ground

In this case, the VSV application can be filed only on ground of appeal taken in the CIT(A) filed on 28 January 2020.

 

CIT(A) does not take any decision whether to admit or not admit additional ground 

In this case, the taxpayer should file VSV application considering both the grounds of appeals. If the DA computes disputed tax on the basis of both the ground of appeal, then VSV settlement can be done.  If the DA computes disputed tax based on 1 ground of appeal filed in the CIT(A) on 28 January 2020, then the taxpayer may decide whether to go for VSV route or normal CIT(A) route.

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