Re: Whether can submit application for single ground

I submitted my appeal with CIT(A) for two different addition made by AO. CIT (A) has delivered decision on 25.01.2020 by allowing one ground of my appeal.

Now I can go to file second appeal with ITAT for delete addition allowed by CIT(A). appeal revenue effect for deleted addition is below prescribed limit for which department wouldn’t go for file appeal with ITAT.

My query is that whether I can go into scheme for only for second ground which not decided by CIT in my favour or has to go for both grounds in spite of the fact that such addition has been deleted by CIT(A).

Answer: You can go under the Scheme for the ground not decided in your favour. 

Please refer Circular No 7/ 2020  dt 4-03 2020  https://www.incometaxindia.gov.in/communications/circular/circular_no_7_2020.pdf    Q. no 36 . Which reads as under ; Q. 36 : In a case ITAT has passed order giving relief on two issaes and confirming three issues. Time to file appeal has not expired as on specified date. The taxpayer wishes to file declaration for the three issues which have gone against him. What about the other two issues as the taxpayer is not sure if the department will file appeal or not? 

Ans : The Vivad se Vishwas allow declaration to be filed even when time to file appeal has not expired considering them to be a deemed appeal. Vivad se Vishwas also envisages option to assessee to file declaration for only his appeal or declaration for department appeal or declaration for both. Thus, in a given situation the appellant has a choice, he can only settle his deemed appeal on three issues, or he can settle department deemed appeal on two issues or he can settle both. If he decides to settle only his deemed appeal, then department would be free to file appeal on the two issues (where the assessee has got relief) as per  the extant procedure laid down and directions issued by the CBDT. 

Accordingly the querist can avail the benefit of the scheme .

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