Definition of Appellant under the tax dispute framework clarifies who qualifies to pursue an appeal or pending revision. The term Appellant comprises four categories as of the specified date: (i) persons with appeals, writ petitions or special leave petitions pending before an appellate forum whether filed by them or the income-tax authority; (ii) persons who filed objections before the Dispute Resolution Panel and for whom the DRP has not issued directions by the specified date; (iii) persons where the DRP has issued directions but the Assessing Officer has not completed the assessment by the specified date; and (iv) persons with pending revision applications.