Assessee filed an application for settlement before the Settlement Commission. Assessing Officer, meanwhile, passed an assessment order. Assessee filed an appeal before the Commissioner (Appeals), who dismissed the appeal on account of the pendency of the application filed by the assessee before the Settlement Commission as per section 245F(2). Settlement Commission disposed of the settlement application as abated on account of an amendment in Act. Assessee then filed an appeal before the Tribunal challenging the order passed by the Commissioner (Appeals) with an application to condone delay in preferring appeal Tribunal condoned the delay and remitted the matter back to the Commissioner (Appeals) for fresh consideration on merits. High Court held that since the Commissioner (Appeals) did not adjudicate the issue on the merits and dismissed the appeal as not maintainable in light of the Settlement Commission’s order abating proceedings, the Tribunal had rightly condoned delay in filing the appeal and remanded the matter back to the Commissioner (Appeals) for fresh consideration. Since a similar petition in PCIT  v. M.D. Industries (P.) Ltd. [2025] 176 taxmann.com 550 (SC) had been dismissed; SLP of revenue dismissed.  (AY. 1999-2000 to 2005-06)