The Direct Tax Vivad Se Vishwas Scheme, 2024, effective from October 1, 2024, was introduced to resolve pending income tax disputes. However, during its implementation, certain difficulties arose, specifically in cases where appeals were filed after the specified date of July 22, 2024, within the permissible time but without any delay condonation application.

To address these difficulties, the Central Government, exercising its authority under Section 98 of the Finance (No. 2) Act, 2024, issued this order to clarify the following:

1. Pending Appeals: Appeals filed after July 22, 2024, but within the stipulated time without a delay condonation (sufficient cause) application, will be considered as pending as of July 22, 2024, under the Scheme.
2. Appellant Status: The concerned taxpayer in such cases will be regarded as an appellant for the purposes of the Scheme.
3. Disputed Tax Calculation: The disputed tax will be calculated based on such appeals.
4. Scheme Applicability: All provisions of the Scheme and its related rules will apply to these cases accordingly.

This clarification ensures that taxpayers who filed appeals within the stipulated time after the specified date can benefit from the Scheme. It removes ambiguity and ensures equitable treatment under the Vivad Se Vishwas Scheme, promoting dispute resolution and compliance.