Assessee filed an appeal before Tribunal after a delay of approximately four years against an order of Commissioner passed under section 263.  Tribunal dismissed same for reason that assessee had failed to explain reason for such delay. In  appeal before High Court  the assessee contended that delay in filling appeal before Tribunal occurred because it had waited for passing of a penalty order, for which a direction was given by Commissioner under section 263. Further when penalty order was passed by Commissioner, assessee filed appeal before Tribunal challenging said order under section 263 and in that process, delay occurred. High Court held that  Tribunal could have condoned delay upon application supported by an affidavit if a reasonable ground for delay was made out by assessee,  therefore, matter was to be remanded back to Tribunal by giving an opportunity to assessee to file such application for seeking condonation of delay along with affidavit.  (AY.  2007-08)