| Case ID |
003cae0c-7e67-4f31-9909-2b76cd373c33 |
| Body |
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| Case Number |
Writ Petition No.13488 of 2006 |
| Decision Date |
Jan 17, 2007 |
| Hearing Date |
Oct 04, 2005 |
| Decision |
The Lahore High Court ruled in favor of the petitioner, declaring that the Income Tax Appellate Tribunal's dismissal of the appeal for non-prosecution was without lawful authority and had no legal effect. The High Court found that the dismissal occurred on a date that was not fixed for hearing, and the petitioner's counsel failed to note the correct date in his diary. The Court emphasized that a mistake in noting the date constituted sufficient cause for non-appearance. Consequently, the appeal was remanded to the Income Tax Appellate Tribunal for a decision on its merits, allowing the petitioner to present their case effectively. |
| Summary |
In the case of Messrs FOOD CONCEPT (PVT.) LTD vs. Income Tax APPELLATE TRIBUNAL OF PAKISTAN, the Lahore High Court addressed procedural issues regarding the dismissal of an appeal for non-prosecution. The petitioner argued that the Tribunal dismissed their appeal on a date that was not scheduled for hearing, due to the counsel's failure to note the correct date. The Court ruled that such a mistake provided sufficient cause for the non-appearance of the petitioner. This ruling underscores the importance of adherence to procedural fairness and the rights of parties to have their cases heard on merit. The decision highlights the necessity for legal representatives to maintain accurate records of court dates to avoid adverse outcomes. The case sets a precedent for future appeals involving similar procedural discrepancies and emphasizes the principles of natural justice and fair representation in legal proceedings. |
| Court |
Lahore High Court
|
| Entities Involved |
Not available
|
| Judges |
SYED HAMID ALI SHAH, J
|
| Lawyers |
Ch. Anwar-ul-Haq for Petitioner,
Jan Muhammad Chaudry for Respondent
|
| Petitioners |
Messrs FOOD CONCEPT (PVT.) LTD, through Director
|
| Respondents |
Income Tax APPELLATE TRIBUNAL OF PAKISTAN through Chairman
|
| Citations |
2007 SLD 146,
2007 PTD 2105,
(2007) 96 TAX 243
|
| Other Citations |
Zahid Ahmad v. Deputy Director Adjudication and 2 others PLD 2006 Kar. 252,
Municipal Committee, Rawalpindi through the Secretary, Municipal Committee, Rawalpindi v. Raja Muhammad Sarwar Khan 1968 SCMR 917,
Jan Muhammad v. Bashir Ahmed and others 2002 MLD 1321,
Abdul Basit Zahid and another v. Madoraba Al-Tijarah and another 2000 MLD 2067,
Ghulam Qasim v. Ghulam Hussain PLD 1992 SC 577
|
| Laws Involved |
Income Tax Ordinance, 2001,
Constitution of Pakistan, 1973,
Income Tax Appellate Tribunal Rules, 2005
|
| Sections |
132,
132(2),
199,
20,
20(2)
|