2002 (3) TMI 22

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....ss of Rs.1,09,240. The Assessing Officer completed the assessment under section 143(3) of the Income-tax Act, 1961, on March 31, 1993, on a total income of Rs.2,78,760. The Assessing Officer made a total addition of Rs.3,88,000 to the disclosed income. Aggrieved by the order of the Assessing Officer, an appeal was preferred before the Commissioner of Income-tax (Appeals), Bhopal. The Commissioner of Income-tax (Appeals), Bhopal, confirmed the various additions made by the Assessing Officer. Aggrieved by the order of the Commissioner of Income-tax (Appeals), Bhopal, the petitioner filed an appeal to the Income-tax Appellate Tribunal, Indore Bench, Indore, registered as ITA No. 503/Ind of 1994. The appeal was dismissed in default of appearanc....

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....ioner under section 89 was rejected on the ground that the appeal was not pending on the date of filing declaration. The precondition for admittance of a declaration under section 88 of the Finance (No. 2) Act of 1998 was that an appeal or reference was preferred to writ petition should have been admitted and pending before any appellate authority or High Court or Supreme Court on the date of such declaration which was not satisfied in the instant case. The case stood dismissed in default of appearance and was restored later on and the factum of restoration does not enure to the favour of the petitioner. A rejoinder is filed on behalf of the petitioner pointing out that the issue whether on restoration of appeal it reverts back to the or....

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....f the petitioner had already been dismissed; no fault was found in the initial rejection. It was held that when the reference was revived on May 27, 1999, and the case was restored the effect of the order was that the basis of the order rejecting the declaration was wiped out. The original position stood restored and the reference was pending on the relevant dates. The rejection of declaration was rendered ineffective and it was directed that the declaration filed by the petitioner should be considered in accordance with the "Kar Vivad Samadhan Scheme". The fact-situation in the instant case is the same as was obtainable in Sat Kartar Trading Co. v. CIT [2001] 250 ITR 859 (P & H). The appeal has been dismissed on the merits later on afte....