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)?

Appeals under Section 143(1) of Income Tax Act can settle under Vivad se Vishwas if pending by January 31, 2020.

Appeals filed against intimation under section 143(1) of the Income Tax Act are eligible for settlement under the Vivad se Vishwas scheme if adjustments have been made under sub-clauses (iii) to (vi) of clause (a) of section 143(1). This applies to appeals pending as of January 31, 2020, or where the time to file an appeal had not expired by that date. The Vivad se Vishwas forms do not have a specific option for these appeals, requiring clarification on the settlement process.