Principal Commission... v. Nra Iron And Steel P..., Supreme Court Of India, Judgment, Law, casemine.com

Citation Codes

Equivalent Citations

citation codes

Case Number

Petition(s) for Special Leave to Appeal (C) No(s). 29855/2018

Disposition

remanded

Judges

Uday Umesh Lalit
Indira Banerjee, JJ.

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Smart Summary

Factual and Procedural Background

Notice in the matter was issued on 12.11.2018. An Office Report dated 22.12.2018 recorded that notice had been served on the sole respondent, but no appearance was entered. By order dated 02.01.2019 in SLP (C) No. 29855 of 2018, the court granted a last opportunity to the respondent and warned that, in the absence of an appearance, the matter would be disposed of ex-parte. Despite this, no one entered appearance. In the present order, the court grants one more opportunity to the respondent to appear and make submissions on the merits, reiterating that, failing appearance, the matter will be decided ex-parte, and directs that the case be listed on 31.01.2019.

Legal Issues Presented

The opinion addresses a procedural matter and does not frame distinct legal issues.

Arguments of the Parties

The opinion does not contain a detailed account of the parties' legal arguments.

Table of Precedents Cited

No precedents were cited in the provided opinion.

Court's Reasoning and Analysis

The court noted that notice had been duly served on the sole respondent and that, notwithstanding a prior order dated 02.01.2019 granting a last opportunity and cautioning about ex-parte disposal, no appearance had been entered. After considering the matter, the court determined that one additional opportunity should be provided to the respondent to enter appearance and make submissions on the merits. At the same time, the court made the consequence explicit: if the respondent still fails to appear, the matter will be decided ex-parte. The case was accordingly directed to be listed on 31.01.2019.

Holding and Implications

Holding: The court granted one more opportunity to the respondent to enter appearance and make submissions; failing appearance, the matter will be decided ex-parte. The matter is to be listed on 31.01.2019.

Implications: The respondent has a final chance to participate before the case proceeds ex-parte. The order sets no broader legal precedent and affects only the procedural posture of the parties in this case.

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Principal Commissioner Of Income Tax (Central) 1 Petitioner(S) v. Nra Iron And Steel Pvt. Ltd. Through Director (S).

1. Notice was issued in the matter on 12.11.2018, Office report dated 22.12.2018 indicated that notice was served upon the sole respondent but none had entered appearance.

2. By order dated 02.01.2019 SLP (C) No. 29855 of 2018, last opportunity was given to the respondent and it was indicated that if the respondent chose not to enter appearance, the matter would be disposed of ex-parte.

3. Even then none has entered appearance.

4. Having gone through the matter, we give one more opportunity to the respondent to enter appearance and make submissions with respect to the merits of the matter. If the respondent still chooses not to appear, the matter shall definitely be decided ex-parte.

5. List on 31.01.2019.

Principal Commission... v. Nra Iron And Steel P...