ORDER
M. K. Chaturvedi, J.M.
1. Under s. 254(3) of the IT Act, 1961, Special Bench was constituted to consider the following question :
“Whether, on the facts and circumstances of the case and in accordance with the provisions of law the living allowance was exempt under s. 10(14) of the IT Act, 1961 ?”
2. The learned counsel for the assessees, Shri Ajay Vohra submitted that to resolve the dispute assessee resorted to the Kar Vivad Samadhan Scheme. Certified copy of form of certificate for full and final settlement of tax arrears under s. 90(2) r/w s. 91 of the Finance (No. 2) Act, 1998, in respect of Kar Vivad Samadhan Scheme, 1998 on Form No. 3 was submitted in respect of all the assessees.
3. Shri Ajay Vohra stated that in view of the settlement of the cases under the Kar Vivad Samadhan Scheme, 1998, the appeals filed by the assessees do not survive for consideration.
4. We have heard the learned Departmental Representative on the point. Taking into consideration the entire conspectus of the case in the light of the settlement made under the Kar Vivad Samadhan Scheme, we find that the present appeals have become infructuous.
5. Since the case which was referred to the Special Bench became infructuous, interveners have got no locus standi, to pursue the matter before the Special Bench. The cases of interveners will be decided by the Division Bench, in the normal course.
6. In the result, the appeals of the Revenue stand dismissed, as infructuous.