Restoration of dismissed appeals refused where compliance and immunity under the Kar Vivad Samadhan Scheme made further proceedings infructuous

Compliance with the Tribunal's earlier stay directions and grant of immunity under the Kar Vivad Samadhan Scheme, 1998 did not justify restoring the dismissed appeals. Although the appellant showed that the directed amount had been determined, paid and covered under the scheme, the Tribunal found that reopening the appeals would serve no practical purpose because any further proceeding would only result in dismissal as infructuous. The restoration applications were therefore dismissed.

---

---

Issues: Whether the dismissed appeals should be restored on the ground that the appellant had complied with the Tribunal's earlier directions and had obtained immunity under the Kar Vivad Samadhan Scheme, 1998.

Analysis: The appellant showed that the directions in the stay order had been complied with and that declaration under the Kar Vivad Samadhan Scheme, 1998 had been filed, followed by determination and payment of the amount and issuance of immunity orders. The Tribunal accepted that restoration could be justified on the footing of compliance, but found that revival of the appeals would serve no practical purpose because the amount directed by the Tribunal had already been taken into account under the scheme. In the circumstances, the proceedings would only culminate in dismissal of the appeals as infructuous, leaving the appellant in the same position.

Conclusion: The restoration applications were dismissed.

---