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TMI Blog2023 (2) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... ase, the order of the Tribunal is certainly not the one where the AO had been directed to carry out a fresh examination on any issue rather the Tribunal had clinched the issue by holding that the addition could only be made to the extent of difference between the gross profit rate on genuine purchases and gross profit rate on hawala purchases. Tribunal remitted the matter to the file of AO for applying the ratio laid down by this Court in the case of Mohommad Haji Adam Co. [ 2019 (2) TMI 1632 - BOMBAY HIGH COURT] The reason why the Tribunal did not specify the amount based upon the afore-stated principle was that specific details were not readily available from various ARs/DRs for facilitating the calculation of such rates. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nded the matter to the to the file of the Assessing Officer. The Tribunal relied upon a judgment of this Court in the case of Pr. CIT Vs. Mohommad Haji Adam Co. ITA No.1004 of 2016 dt. 11-02-2019, wherein, it was held that no ad-hoc addition for bogus purchases should be made and that the addition be made to the extent of difference between the gross profit rate on genuine purchases and gross profit rate on hawala purchases. The Tribunal held that since specific details were not readily available for facilitating the calculation of gross profit rates of genuine and hawala purchases, it set aside the impugned orders and remitted the matter to the file of Assessing Officers for applying the ratio laid down by this Court in the judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been set aside for giving proper opportunity to an assessee on the additions carried out by the AO. Can lie avail the Vivad Se Vishwas with respect to such additions? Ans. If an appellate authority has set aside an order (except where assessment is cancelled with a direction that assessment is to be framed do novo) to the file of the AO for giving proper opportunity or to carry out fresh examination of the issue with specific direction, the assessee would be eligible to avail Vivad se Vishwas. However, the appellant shall also be required to settle other issues , if any, which have not been set aside in that assessment, and in respect of which either appeal is pending or time to file appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act of 2020, the time for fling appeal has not expired as on that date, the amount of tax payable by the appellant had to be determined only after giving effect to the order passed by the appellate forum, i.e, the Tribunal. 11. Counsel for the respondents, Mr.Kumar, has reiterated the stand of the revenue, as is reflected in the affidavit filed wherein, the Action of the authority in issuing Form No.3 based upon the FAQ dated 22nd April 2020 issued by the CBDT was sought to be supported. 12. In our opinion, FAQ No.7 issued by the CBDT would have no application in the present case for the reason that section 2(1)(j) (B) specifically and unambiguously provided for computation of the disputed tax in a case, where the appellate fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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