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Section 89 of the Finance (No. 2) Act, 1998 - Kar Vivad Samadhan Scheme, 1998 - Assessment year 1990-91 - Declaration filed by petitioner under section 89 on 28-1-1999 was rejected on ground that no appeal was pending on that date - Tribunal had dismissed appeal of petitioner on 4-9-1998 as counsel did not appear but recalled its order and restored appeal on 1-6-1999, when petitioner filed miscellaneous application - Appeal was ultimately dismissed on merits on 10-5-2000 - Whether term 'restoration' itself contemplated that original petition reverted back and appeal should be deemed to be pending on date when petitioner filed declaration under scheme - Held, yes - Whether subsequent rejection of appeal on merits could not come in way of consideration of petitioner's declaration - Held, yes - Whether respondents should, therefore, be directed to consider declaration filed on 28-1-1999 in accordance with KVS Scheme - Held, yes FACTS The declaration filed by the petitioner on 28-1-1999 under the KVS Scheme, 1998 was rejected on the ground that no appeal of petitioner was pending on that date. The Tribunal had dismissed the appeal of the petitioner on 4-9-1998 in default of appearance of the counsel for petitioner. When the petitioner filed a miscellaneous application, the Tribunal vide order dated 1-8-1999 recalled the order and restored the appeal. The appeal was ultimately dismissed on merits on 10-5-2000. The petitioner's contention was that once the appeal was restored, it reverted back to the date of filing in 1994 and the dismissal on 4-9-1998 stood wiped off. When the petitioner moved an application on 8-7-1999 praying for revival of its declaration under section 89 and consideration of same on merits, it was rejected as per order on 13-9-1999. Petitioners thereupon filed instant petition. On petition : HELD The appeal had been dismissed on merits and later on after its restoration could not come in the way of the petitioner for consideration of his case as per more beneficial provision 'Kar Vivad Samadhan Scheme' framed under Finance (No. 2) Act, 1998. Order rejecting the prayer to consider declaration under Kar Vivad Samadhan Scheme was bad in law. It…

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