Kar Vivad Samadhan Scheme relief extended to co-noticees where the principal assessee had already settled the dispute.

The Kar Vivad Samadhan Scheme benefit obtained by the principal assessee was treated as extending to co-noticees whose appeals were pending before the Tribunal, because the show cause notice had been issued before the relevant cut-off date and the dispute had already been settled by the principal assessee. Applying prior precedent, the Tribunal read the scheme language on matters pending adjudication as covering appeals before it. The co-noticees therefore received the same settlement benefit, and their appeals abated and were dismissed.

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Issues: Whether the benefit of settlement under the Kar Vivad Samadhan Scheme by the principal assessee extended to the co-noticees whose appeals were pending before the Tribunal.

Analysis: The show cause notice was issued prior to the cut-off date relied upon for extending the scheme benefit to co-noticees. The principal assessee had already settled the dispute and obtained immunity. Relying on prior precedent, the Tribunal treated the expression relating to matters pending adjudication as covering appeals pending before it and held that the settlement by the principal assessee enured to the benefit of the co-noticees as well.

Conclusion: The benefit of the settlement extended to the co-noticees, and their appeals stood abated and dismissed.

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