Assessee filed an appeal before Commissioner (Appeals) who dismissed appeal on account of pendency of application filed by assessee before Settlement Commission as per section 245F(2). Settlement Commission disposed of settlement application as abated on account of amendment in Act.  Assessee then filed an appeal before Tribunal challenging order passed by Commissioner (Appeals) with an application to condone delay in preferring appeal. Tribunal condoned delay and remitted matter back to Commissioner (Appeals) for fresh consideration on merits  On writ by Revenue  affirming the order of the Tribunal the Court held that   since Commissioner (Appeals) did not adjudicate issue on merits and dismissed appeal as not maintainable in light of Settlement Commission’s order abating proceedings, Tribunal had rightly condoned delay in filing appeal and remand matter back to Commissioner (Appeals) for fresh consideration.(1999-2000 to 2005-06)