Appeals covered under Direct Tax Vivad se Vishwas

Types of Appeals covered under Direct Tax Vivad se Vishwas are as follows:

1. Appeals pending before:
   Commissioner (Appeals),
   Income Tax Appellate Tribunal (ITAT),
   High Court or
   Supreme Court

2. Writ Petitions pending before:
High Court (HC) or
Supreme Court (SC) 

3. Special Leave Petitions (SLPs) pending before SC

4. Cases where the order has been passed but the time limit for filing appeal under the Income-tax Act, 1961 against the order has not expired

5. Cases where objections filed by the assessee against draft order are pending with Dispute Resolution Panel (DRP) or where DRP has given the directions but the Assessing Officer (AO) has not yet passed the final order.

6. Cases where revision application under section 264 of the Act is pending before the Principal Commissioner or Commissioner.

7. Where a declarant has initiated any proceeding or given any notice for arbitration, conciliation or mediation.​

Note:

1. Appeal pending as on 31st January, 2020, are covered.
2. An assessee whose case is pending in arbitration is eligible to apply for settlement under Vivad se Vishwas even if no appeal is pending. In such case assessee should fill the relevant details applicable in his case in the declaration form. The disputed tax in this case would be the tax (including surcharge and cess) on the disputed income with reference to which the arbitration has been filed.
3. Vivad se Vishwas is not available for disputes pending before AAR.

Source

Other Relevant Notifications