If assessment has been set aside for giving proper opportunity to an assessee on the additions carried out by the AO. Can he avail the Vivad se Vishwas with respect to such additions?

Assessee Can Use Vivad se Vishwas Scheme if Assessment Order Set Aside for Re-examination, Not for Reassessment

If an appellate authority sets aside an assessment order to give the assessee a proper opportunity or for fresh examination, the assessee can avail the Vivad se Vishwas scheme. This is not applicable if the assessment is canceled with instructions for a new assessment. The assessee must also settle other unresolved issues in the assessment that are either pending appeal or still within the appeal filing period. The disputed tax will include the tax, surcharge, and cess payable if the set-aside addition is repeated. The appellant can note pending appeals with the Commissioner (Appeals) in the declaration form.