Kar Vivad Samadhan Scheme eligibility requires an admitted pending appeal on the declaration date, not mere filing.

A declaration under the Kar Vivad Samadhan Scheme, 1998 was not maintainable unless, on the date of filing, the assessee had an appeal, reference or writ petition that was both pending and admitted for hearing. Mere filing of an appeal, or its physical pendency without admission, did not satisfy the statutory condition in section 95(i)(c). Later condonation of delay could not cure the defect because eligibility had to be tested on the declaration date. The rejection of the declaration was therefore upheld.

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Issues: Whether a declaration under the Kar Vivad Samadhan Scheme, 1998 was maintainable when, on the date of filing the declaration, the assessee's appeal had been filed but had not been admitted for hearing and was therefore not an admitted pending appeal within section 95(i)(c) of the Scheme.

Analysis: Section 95(i)(c) excludes cases where no appeal, reference or writ petition is admitted and pending on the date of declaration, or no revision is pending. The requirement of being both admitted and pending is cumulative and cannot be reduced to mere filing or physical pendency of an appeal. The Court held that an appeal barred by limitation, not yet admitted for hearing, did not satisfy the statutory condition, and later condonation of delay could not alter the position as on the declaration date. The reliance on decisions dealing with different statutory wording was distinguished. The Commissioner was therefore obliged to test compliance with the scheme on the basis of the actual status of the proceeding on the relevant date.

Conclusion: The declaration was not valid under section 95(i)(c) because the appeal was not an admitted pending appeal on the date of declaration, and the rejection of the claim under the Scheme was upheld against the assessee.

Ratio Decidendi: For availing the benefit of the Scheme, an assessee must establish that the appeal, reference or writ was not only pending but also admitted for hearing on the date of filing the declaration; mere filing or unauthorised pendency is insufficient.

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