Home |vivad se vishwas scheme | In a case, ITAT has passed an order giving relief on two issues and confirming three issues. Time to file appeal has not expired as on specified date. The taxpayer wishes to file a 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?

In a case, ITAT has passed an order giving relief on two issues and confirming three issues. Time to file appeal has not expired as on specified date. The taxpayer wishes to file a 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?

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Devendar Devendar
Answered on March 20,2020

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

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