Appeal has been set aside to CIT(A) / Dispute Resolution Panel (DRP) and was pending as on 31st Jan 2020? Whether it is eligible?

Ans. Yes. Such case can be settled under Vivad se Vishwas and the set aside issues will be deemed to be pending at the level of CIT(A) / DRP as on 31st Jan 2020. However, all issues which were either pending in appeal (whether set aside or not) or in respect of which time to file appeal has not expired on 31st Jan 2020 have to be settled.