Held that the assessee had filed the appeal within time before the Bangalore Bench of the Tribunal and that appeal having been dismissed for want of jurisdiction, the time spent by filing an appeal before the Bangalore Bench which had no jurisdiction deserved to be condoned in terms of section 5 of the Limitation Act, 1963. Therefore, the delay was to be condoned and the appeal admitted for adjudication. Tribunal also held that  issues were not adjudicated on the merits. However, looking to the submissions of the assessee, the assessee had filed written submissions before the Commissioner (Appeals) to which he ought to have adverted and decided after considering. Therefore, the order was to be set aside and the grounds restored to the Commissioner (Appeals) for decision on the merits, in accordance with law, after affording the assessee adequate opportunity of being heard.(AY.2016-17)