Appeal against assessment order is pending (or time to file appeal against such order has not expired) on 31st Jan 2020. Assessee has also filed application for resolution of assessment order under Mutual Agreement Procedure (MAP). Whether Vivad se Vishwas can be availed?

Ans. In a case where MAP resolution is pending or the assessee has not accepted MAP decision, the related appeal shall be eligible under Vivad se Vishwas. In such case, the declarant will be required to withdraw both MAP application and appeal.