Admitted and pending requirement under the Kar Vivad Samadhan Scheme excludes undeclared appeals from settlement benefit.

Section 95(i)(c) of the Kar Vivad Samadhan Scheme, 1998 was construed to require that an appeal or reference be both admitted and pending on the relevant date; the mere existence of an appeal was insufficient. Because the assessee failed to show that its appeal had ever been admitted, the statutory exclusion applied and the declaration was not maintainable. The interpretation was upheld and the intra-court appeal failed.

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Issues: Whether section 95(i)(c) of the Kar Vivad Samadhan Scheme, 1998 excluded the declaration where the appeal was not admitted and pending on the date of filing of the declaration.

Analysis: The expression "admitted and pending" in section 95(i)(c) was held to be material and could not be ignored. The provision was construed to require not merely the existence of an appeal or reference, but that it must also have been admitted and pending before the relevant authority on the date of the declaration. On the facts, the appellant failed to establish that its appeal had ever been admitted.

Conclusion: The exclusion under section 95(i)(c) applied and the declaration was not maintainable. The issue was decided against the assessee and in favour of the Revenue.

Final Conclusion: The interpretation placed on the scheme was upheld and the intra-court appeal failed.

Ratio Decidendi: For the Kar Vivad Samadhan Scheme, 1998 to apply, the appeal or reference must be both admitted and pending on the relevant date; absence of admission attracts the statutory exclusion.

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