Assessee to avail Vivad Se Vishwas Scheme only for one proceeding even when 2 parallel proceedings were pending before appellate forums

Income Tax Appellate Tribunal (ITAT) in the matter of M/s. Reliance Infrastructure Ltd., vs ACIT, held that the assessee can avail the Vivad Se Vishwas Scheme (VSVS) only for one proceeding, even when two parallel proceedings were pending before appellate forums.

In this case the ld. CIT(A) dismissed the appeal of the assessee as withdrawn on the mistaken premise that the assessee had availed Vivad Se Vishwas Scheme. However, two appeals of the Assessee were pending and the assessee had availed Vivad Se Vishwas Scheme by filing an application in Form No. 1 & 2 only in respect of the first proceedings. The second appeal which was pending before the ld. CIT(A) against the order passed by the ld. AO u/s 143(3) r.w.s. 147 of the Act was never sought to be settled by the assessee under the Vivad Se Vishwas Scheme.

ITAT in view of this, remanded the appeal to the file of the ld. CIT(A) for denovo adjudication on merits. The assessee was also given the liberty to furnish additional evidence, if any, in support of this ground of appeal.