Re: Whether can submit application for single ground
I was submitted my appeal with CIT for two separate addition made by AO. CIT(A) delivered the decision on 08.02.2020 by deleting only one addition. Since Appeal effect is low so department will not go into ITAT while I can since I have time for that.
My first query is that whether I can go into VSVS scheme only for the ground which CIT (A) not given the relief or has to go for both addition made by Ao means for that ground too which CIT(A) allowed.
Second query is that whther I have to fill appeal with ITAT first to go under vsvs scheme or can submit application for VSVS without filling appeal with ITAT.
It seems that your appeal was pending as 31 -1-2020 , however the CIT (A) delivered the judgment on 8 -2-20 . It is desirable to file an appeal before the ITAT. Thereafter you may opt for the scheme . There is no clarity on the issue , Once we say appeal was pending on 31 -1-2020, we may have to consider the tax in dispute as on 31-1-2020. It may be desirable to get clarification for CBDT .
Since the appeal before CIT(A) was pending as on 31.01.2020, in my opinion there is no necessity to file an appeal before ITAT to be able to avail the VSVS scheme.
However, addition in respect of both the issues have to be taken into account for calculating disputed tax, since partial selection of issues is not allowed under the scheme.