High Court held that  the Commissioner (Appeals) had dismissed the appeal ex parte. On further appeal, the Tribunal had ex-parte restored the issue back to the Commissioner (Appeals) and the appeal was dismissed by him for non-compliance. The Tribunal in the interest of natural justice had restored the issue to the Commissioner (Appeals) so that the assessee could be granted the opportunity to substantiate its case. This clearly showed that the assessee was not interested in showing the reconciliation but had attempted to use technical reasons to avoid the responsibility. This scathing remark of the Tribunal showed the triviality of the matter. The submissions made with regard to section 255 showed the intention of the assessee to delay the case. While scrutinizing the documents at hand, it was clear that due compliance had been made with respect to the reassessment proceedings and all the subsequent appeals Additionally, the assessee had been provided with the regular chances to submit his representation but the assessee had been delaying it. Appeal is dismissed.  SLP of assessee is dismissed. (AY. 2008-09)