High Court dismissing the appeal of the revenue observed that 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. SLP of revenue dismissed. (AY. 2004-05)