Principal Commissioner of Income Tax (Central) 1 v. NRA Iron and Steel Pvt. Ltd. Through Director

(Uday Umesh Lalit and Indira Banerjee, JJ.)

Principal Commissioner of Income Tax (Central) 1 ________ Petitioner;

v.

NRA Iron and Steel Pvt. Ltd. Through Director __________ Respondent.

Petition(s) for Special Leave to Appeal (C) No(s). 29855/2018, decided on January 23, 2019

The Order of the court was delivered by

Order

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 02.01.2019¹, 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.

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¹ CIT v. NRA Iron and Steel (P) Ltd., SLP (C) No. 29855 of 2018, order dated 2-1-2019 (SC)