Relying on the Apex court’s decision in the case of Balwant Singh (Dead) v. Jagdish Singh (CA No. 1166 of 2008 dt.8-7-2010) the Tribunal held that, there was no reasonable and sufficient cause for the condonation of delay. The Tribunal also held that the notice for hearing was served through the office of  Department but there was no representation on behalf of the assessee despite such notice. Such conduct of the assessee shows that the assessee was not interested in its appeals, therefore, it cannot be kept pending for adjudication for indefinite period. It was the duty of the assessee to make necessary arrangements for effective representation on the appointed date. Thus the Tribunal dismissed the appeals filed by the assessee. (AY. 1998-99, 1999-2000, 2003-04)