<s>[INST] Are cases pending before DRP covered? What if the assessee has not filed objections with DRP and the AO has not yet passed the final order? [/INST] ​​Yes, a person who has filed his objections before the DRP under section 144C​ of the Act and the DRP has not issued any direction on or before the specified date as well as a person in whose case the DRP has issued directions but the AO has not passed the final assessment order on or before the specified date, is eligible under Vivad se Vishwas.

It is further clarified that there could be a situation where the AO has passed a draft assessment order before the specified date. Assessee decides not to file objection with the DRP and is waiting for final order to be passed by the AO against which he can file appeal with Commissioner (Appeals). In this situation even if the final assessment order is not passed on or before the specified date, the assessee would be considered as the appellant and would be eligible to settle his dispute under Vivad se Vishwas. Disputed tax in such case would be computed based on the draft order. In the declaration in Form No. 1, the declarant in this situation should indicate in the appropriate schedule that time to file objection with DRP has not expired. </s>