Appeal pending status under Direct Tax Vivad Se Vishwas Scheme treated as existing for scheme eligibility and tax calculation. Order under section 98(1) treats appeals filed after the specified reference date but within the normal appellate period and without condonation applications as pending on that date, recognises such persons as appellants for the Direct Tax Vivad Se Vishwas Scheme, 2024, mandates calculation of disputed tax on the basis of the appeal, and directs that all Scheme provisions and rules apply accordingly.