Allowing the appeals the Court held that the order passed by the Tribunal dismissing the appeals in limine for non-appearance of the appellant-assessee holding that the assessee was not interested in prosecuting the appeals was unsustainable. The Tribunal was duty bound to decide the appeals on the merits after hearing the respondent, the Department, according to the mandate under rule 24 of the 1963 Rules and in terms of the ratio laid down by the Supreme Court. The order of the Tribunal being contrary to rule 24 of the 1963 Rules was quashed and set aside. The respective appeals were restored for adjudication on the merits before the Tribunal.(AY.2002-03, 2003-04, 2004-05)