https://www.taxtmi.com/caselaws?id=784618 A pending settlement application does not, by itself, extinguish the assessee's right to pursue statutory appeals on merits; appellate proceedings revive only when the settlement application is rejected without terms of settlement under section 245HA. The Revenue's contention that the assessee must abandon the challenge to the assessment order if settlement fails was rejected as misconceived. On the facts, the ITAT was justified in condoning the substantial delay, setting aside the CIT(A)'s non-adjudication, and restoring the first appeal for fresh consideration on merits. en-us Mon, 05 Jan 2026 00:00:00 +0530 Thu, 08 Jan 2026 08:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784618 A pending settlement application does not, by itself, extinguish the assessee's right to pursue statutory appeals on merits; appellate proceedings revive only when the settlement application is rejected without terms of settlement under section 245HA. The Revenue's contention that the assessee must abandon the challenge to the assessment order if settlement fails was rejected as misconceived. On the facts, the ITAT was justified in condoning the substantial delay, setting aside the CIT(A)'s non-adjudication, and restoring the first appeal for fresh consideration on merits. Case-Laws Income Tax Mon, 05 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784618