Vivad se Vishwas forms do not contain a specific option to settle appeal filed against intimation u/s 143(1) of the Act. Accordingly, please clarify how to settle such appeal, which is pending as on 31st Jan 2020 (or time to file appeal has not expired on 31st Jan, 2020)?
FAQs on Direct Tax Vivad Se Vishwas Act, 2020
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Vivad se Vishwas eligibility for appeals against intimation depends on specified adjustments recorded in the intimation. Appeals against intimation under section 143(1) are eligible for settlement under Vivad se Vishwas only if the intimation contains an adjustment falling ... Summary
Vivad se Vishwas eligibility for appeals against intimation depends on specified adjustments recorded in the intimation.
Appeals against intimation under section 143(1) are eligible for settlement under Vivad se Vishwas only if the intimation contains an adjustment falling within the specified adjustment heads enumerated in clause (a) of section 143(1), namely the items listed in sub clauses (iii) to (vi); absent such an adjustment, the scheme provides no separate settlement option for appeals against intimations.
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