- (1.) THIS is an appeal under Section 260-A of Income Tax Act (here-in-after referred to as the 'act') directed against the order of Tribunal dated 20-4-2007 for the assessment year 1986-87 passed in ITA No. 188/alld/97/97 Commissioner of Income Tax v. M/s. Alankar Mandir Deoria.
(2.) WITH the consent of the parties, the ap peal is being disposed of at this stage. The main question involved in the present appeal is:- "whether in view of the fact that the dec laration certificate has been issued under the Kar Vivad Samadhan Scheme, 1998 for the assessment year in dispute and a Tribunal was justified in deciding the appeal filed by the Revenue before the Tribunal against the or der of Commissioner of Income Tax (ap peal)?" Learned counsel for the appellant sub mits that issue involved in the present case is squarely covered by the decision of Madhya Pradesh High Court in the case of Agro Engg. (M. P.) (P) Ltd. v. Commissioner of Income Tax-1, Indore reported in 2007 TTR (162) page 143. A copy of which has been produced before this Court, in which it has been held that in case of acceptance of declaration un der the Kar Vivad Samadhan Scheme, the ap peals, whether by assessee or by revenue, before the Tribunal do not survive till decla ration continues to be valid, and, therefore, the Tribunal has no jurisdiction to proceed with the appeal filed by the department. In the present case, the certificate of dec laration under the Kar Vivad Samadhan Scheme Rules, 1998 for the assessment year 1986-87 has been issued on 13-5-1999. A copy of the said certificate has been filed be fore the Tribunal along with paper book filed before the Tribunal. A copy of the paper-book is on record, which has been produced be fore us. It is not the case of revenue that the said certificate has ever been cancelled or declared illegal. In view of the above, the Tri bunal has acted illegally in proceeding to de cide the appeal filed by the Revenue for the same assessment year referred herein above. The Division Bench of Madhya Pradesh High Court in the case of Agro Engg. (M. P.) (P) Ltd. v. Commissioner of Income Tax-1, Indore reported in 2007 TTR (162) page 143 (Su pra) held that in case of acceptance of declaration under the Kar Vivad Sumadhan Scheme, the appeals, whether by assessee or by revenue, before the Tribunal do not sur vive till declaration continues to be valid, and, therefore the Tribunal has no jurisdiction to proceed with the appeal filed by the depart ment.
(3.) RESPECTFULLY following the decision of Division Bench of Madhya Pradesh High Court, we set aside the order of the Tribunal dated 20-4-2007. Accordingly, the appeal is allowed. Appeal allowed. .;