https://www.taxtmi.com/caselaws?id=62341 Where an assessee's pending first appeal is taken to the Settlement Commission and the settlement proceedings later abate, section 245HA(2) requires the matter to be disposed of by the authority before which it was pending when the settlement application was made, as if no application had been filed. The earlier appellate jurisdiction therefore revives before the first appellate authority, not before the Tribunal. A technical or statistical disposal by the first appellate authority does not leave a surviving appealable order for second appeal. On that basis, the Tribunal lacks jurisdiction to entertain the second appeal, and any connected condonation petition cannot be examined. en-us Mon, 16 Mar 2009 00:00:00 +0530 Wed, 12 Jun 2013 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62341 Where an assessee's pending first appeal is taken to the Settlement Commission and the settlement proceedings later abate, section 245HA(2) requires the matter to be disposed of by the authority before which it was pending when the settlement application was made, as if no application had been filed. The earlier appellate jurisdiction therefore revives before the first appellate authority, not before the Tribunal. A technical or statistical disposal by the first appellate authority does not leave a surviving appealable order for second appeal. On that basis, the Tribunal lacks jurisdiction to entertain the second appeal, and any connected condonation petition cannot be examined. Case-Laws Income Tax Mon, 16 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62341