Allowing the petition the Court held that once an appeal is considered as non est in eye of law, any order impugned in such appeal cannot be considered as subject of an appeal as there is no ascertainment or adjudication of issues raised in appeal on its merits. Accordingly the Court held that where Commissioner (Appeals) rejected appeal of assessee as void ab initio as it had failed to pay admitted tax as per return of income voluntary filed, it could not be considered as a matter having been subject of an appeal to oust or prevent Commissioner from exercising power of revision conferred on him under section 264 of the Act. Matter remanded to Commissioner to decide the matter on merits.  (AY. 1997-98)