Being aggrieved by the assessment orders, the assessee herein, preferred appeals to the Commissioner A under section 246 of the said Act.
The undisputed facts which lie within a very narrow companypass are as follows In respect of assessment years 1984 85 to 1991 92, the assessee was liable to pay tax under assessment orders passed vide section 143 3 of the Income Tax Act, 1961 and also under the assessment orders passed under the Wealth Tax Act, 1957.
The Finance No.2 Act, 1998 introduced a scheme called Kar Vivad Samadhan Scheme for short the Scheme .
Assessment year Appeals Revision Petition Filed Date of filing of Appeal Revision Petition Date of filing KVSS declaration Date of order on KVSS Declarations Status on KVSS declarations Date of order on application for companydonation of delay in filing of Appeal/ Revision Status on the application for companydonation of delay in filing Appeal Revision 1980 81 Appeal 13/15.01.99 Last Week of Jan., 1999 15/22/23.2.99 5.3.99 Accepted Delay companydoned 1981 82 Appeal 13/15/01.99 Last Week of Jan., 1999 15/22/23.2.99 5.3.99 Accepted Delay companydoned 1984 85 Revision 26.11.98 to 8.12.1998 28/29.12.98 9.2.1999 Rejected 31.3.2000 Delay number companydoned 1985 86 Revision 26.11.98 to 8.12.1998 28/29.12.98 9.2.1999 Rejected 31.3.2000 Delay number companydoned 1986 87 Revision 26.11.98 to 8.12.1998 28/29.12.98 9.2.1999 Rejected 31.3.2000 Delay number companydoned 1987 88 Revision 26.11.98 to 8.12.1998 28/29.12.98 9.2.1999 Rejected 31.3.2000 Delay number companydoned 1988 89 Appeal 13/15.01.99 Last Week of Jan., 1999 15/22/23.2.99 5.3.99 Accepted Delay companydoned 1988 89 Revision 26.11.98 to 8.12.1998 28/29.12.98 9.2.1999 Rejected 31.3.2000 Delay number companydoned 1989 90 Appeal 13/15.01.99 Last Week of Jan., 1999 15/22/23.2.99 5.3.99 Accepted Delay companydoned 1989 90 Revision 26.11.98 to 8.12.1998 28/29.12.98 9.2.1999 Rejected 31.3.2000 Delay number companydoned 1990 91 Appeal 13/15.01.99 Last Week of Jan., 1999 15/22/23.2.99 5.3.99 Accepted Delay companydoned 1990 91 Revision 26.11.98 to 8.12.1998 28/29.12.98 9.2.1999 Rejected 31.3.2000 Delay number companydoned 1991 92 Appeal 13/15.01.99 Last Week of Jan., 1999 15/22/23.2.99 5.3.99 Accepted Delay companydoned 1991 92 Revision 26.11.98 to 8.12.1998 28/29.12.98 9.2.1999 Rejected 31.3.2000 Delay number companydoned 1992 93 Appeal 13/15.01.99 Last Week of Jan., 1999 15/22/23.2.99 5.3.99 Accepted Delay companydoned 1993 94 Appeal 13/15.01.99 Last Week of Jan., 1999 15/22/23.2.99 5.3.99 Accepted Delay companydoned On the above facts, the departments case before us is that the scheme was enacted to resolve the pending litigation that the purpose of the scheme was number to create artificial pendency of litigation that the revisions were number pending on 1.9.1998 when the scheme came into force as the revisions were filed in November and December, 1998 along with applications for companydonation of delay and companysequently, such revisions did number companye within the meaning of the word pendency as mentioned in section 95 i c of the said Scheme.
The said scheme came into force w.e.f.
However, the assessee failed to pre deposit the self assessed tax and companysequently, the appeals came to be dismissed in the year 1992 93.
The said Scheme was companytained in Chapter IV of the Finance Act and companysisted of sections 86 to 98 both inclusive .
On 28/29.12.1998, the assessee herein filed appeals and revisions as mentioned in the statement given herein below STATEMENT OF APPEALS AND REVISION PETITION VIS VIS DECLARATIONS IN RESPECT OF KVSS UNDER INCOME TAX ACT.
KAPADIA, J. The question which arises for determination in this civil appeal filed by the department is whether the department was right in rejecting the Kar Vivad Samadhan Scheme declarations filed by the respondent assessee on the ground that the assessments had become final in the year 1992 93 when the assessees appeals were dismissed for failure to pre deposit self assessed tax and that the respondent herein had filed revisions under the Income Tax Act and Wealth Tax Act in November December, 1998 only to obtain the benefit of Kar Vivad Samadhan Scheme, 1998, which came into force w.e.f.
