Time-barred revision is not pending until delay is condoned, excluding it from the settlement scheme.

A delayed revisional application under the Income-tax Act was held not to be pending for the Kar Vivad Samadhan Scheme because the accompanying condonation request was rejected. The note applies the principle that a proceeding filed beyond limitation remains non est until delay is condoned, so an unadmitted or time-barred revision cannot qualify as a pending proceeding under a settlement scheme limited to admitted matters. On that basis, the declaration under the Scheme could not be entertained on merits.

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Issues: Whether a revisional application under section 264 of the Income-tax Act, 1961, accompanied by an application for condonation of delay but rejected as time-barred, could be treated as pending for the purpose of section 95 of the Kar Vivad Samadhan Scheme, 1998.

Analysis: The revisional application was filed nearly six years after the assessment order and the Commissioner rejected the accompanying request for condonation of delay. The statutory proviso to section 264 of the Income-tax Act, 1961 permits admission of a delayed revision only on sufficient cause being shown. The Scheme of 1998, particularly section 95, excludes cases where the appeal, reference, writ petition or revisional application is not admitted. Applying the principle that a proceeding barred by limitation is non est until delay is condoned, the Court followed the reasoning that no pending revision exists unless the delay application succeeds. The revisional application, having failed at the threshold, could not be treated as pending on the date of declaration.

Conclusion: The revisional application was not pending for the purpose of the Scheme of 1998, and the declaration could not be considered on merits.

Final Conclusion: The appeal failed because the time-barred revision, having been rejected at the stage of condonation, did not create any subsisting pending proceeding capable of attracting the settlement scheme.

Ratio Decidendi: A delayed revision or appeal is non est until the delay is condoned, and a proceeding rejected at the threshold cannot be regarded as pending for the purposes of a settlement scheme that applies only to admitted proceedings.

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