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TMI Blog2023 (3) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... orders of the Tribunal. FAQ No.7 would, in our opinion, be applicable if it was a case of remand by an appellate authority to the AO, where a reasonable opportunity of being heard was not given by the Assessing Officer to the assessee or the Appellate Authority wanted the AO to carry out a fresh examination of the issue with a specific direction. In the present case, 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 would only be made to the extent of difference between the gross profit rate on genuine purchases and gross profit rate on hawala purchases. The Tribunal remitted the matter to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the petitioner filed an appeal in respect of the 25% addition of alleged bogus purchases upheld by the CIT(A). 4. The Tribunal, vide its order dated 26th September 2019, partly allowed the appeal of the petitioner and remanded the matter 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 adhoc 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut 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 appeal has not expired. In such a case, disputed tax shall be the tax (including surcharge and ces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... davit filed wherein, the aition of the authority in issuing Form No.3 based upon the FAQ No.7 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 forum (in this case the Tribunal) had passed an order before the specified date and the time for fling of the appeal had not expired as on that date. In the present case, as can be seen from the faits narrated hereinabove, the Tribunal had already passed the order before the specified date and, therefore, disputed tax had to be calculated in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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