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How will disputed tax be computed in a case where an assessment has been set aside for giving a proper opportunity to an assessee on the additions carried out by the AO under Vivad se Vishwas scheme?

Sangeet
Answered on March 20,2020

To illustrate, the return of income was filed by the assessee. The tax on returned income was INR 10,000 and interest was INR 1,000. The amount of INR 11,000 was paid before filing the return. The AO made two additions of INR 20,000/- and INR 30,000/-. The tax (including surcharge and cess) on this comes to INR6,240/- and INR 9,3601- and interest comes to INR 2,500 and INR 3,500 respectively. Commissioner(Appeals) has confirmed the two additions. ITAT confirmed the first addition (INR 20,000/-) and set aside the second addition (INR 30,000/-) to the file of AO for verification with a specific direction. Assessee appeals against the order of ITAT with respect to the first edition (or has not filed an appeal as the time limit to file an appeal against the order has not expired). The assessee can avail the Vivad se Vishwas if declaration covers both the additions. In this case, the disputed tax would be the sum of disputed tax on both the additions i.e. INR 6240/- plus INR 9,360/-. In such cases, while filling the declaration form, the appellant can indicate that with respect to the set-aside issues the appeal is pending with the Commissioner(Appeals)

How will disputed tax be computed in a case where an assessment has been set aside for giving a proper opportunity to an assessee on the additions carried out by the AO under Vivad se Vishwas scheme?

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