In an appeal by the Department against the order of the Tribunal affirming the order of the Commissioner (Appeals) who set aside the order of the Assessing Officer in the context of reopening of assessment of the assessee, the court directed the Department to place on record copies of the reasons recorded by the Assessing Officer and of the original assessment order under section 143(3) of the Income-tax Act, 1961. The Department after several opportunities to comply with this direction, stated that the original file was not traceable and sought an adjournment. The court granted the Department another opportunity to comply with directions within ten weeks, subject to payment of costs of Rs. 5,000. When the case came up for hearing,  dismissing the appeal, that there was no proof of the costs having been paid as directed by the court and by letter dated February 19, 2019, the Deputy Commissioner had informed the assessee’s counsel that the assessment records in the case of the assessee for the assessment year 2004-2005 were not traceable. It was plain that the Department was not interested in pursuing the appeal.(AY. 2004-05)