| Case ID |
00a1794c-61a4-41f8-a865-3411936fe1b9 |
| Body |
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| Case Number |
Complaint No. 0175/LHR/IT of 2019 |
| Decision Date |
Apr 12, 2019 |
| Hearing Date |
|
| Decision |
The Federal Tax Ombudsman directed the Federal Board of Revenue to ensure compliance with the appellate order issued by the Commissioner Inland Revenue. The complaint was allowed due to the negligence and inefficiency in processing the tax refund application for Tax Year 2014. The Ombudsman found that the taxpayer was unjustly delayed in receiving their rightful refund, which was deemed maladministration under the Federal Tax Ombudsman Ordinance, 2000. The Ombudsman emphasized the need for disciplinary action against the officers involved in the failure to execute the appellate orders. |
| Summary |
The case revolves around a complaint filed with the Federal Tax Ombudsman regarding the delay in processing a tax refund application for the Tax Year 2014. The complainant, after filing an online return and a refund application, faced significant delays, leading to the filing of an appeal. The Commissioner Inland Revenue had directed the department to process the refund; however, the department failed to comply. The Ombudsman found the department's actions to be negligent and inefficient, leading to a decision that mandated the Federal Board of Revenue to enforce compliance with the appellate order and take disciplinary action against the responsible officers. This case highlights the importance of timely processing of tax refunds and the accountability of tax authorities in adhering to legal directives. |
| Court |
Federal Tax Ombudsman
|
| Entities Involved |
Federal Board of Revenue,
Commissioner Inland Revenue
|
| Judges |
Mushtaq Ahmad Sukhera
|
| Lawyers |
Rana Mushtaq Ahmad
|
| Petitioners |
Sajjad Ahmed
|
| Respondents |
The Secretary, Revenue Division, Islamabad,
Mian Munawar Ghafoor,
Manzoor Hussain Kureshi
|
| Citations |
2019 SLD 1446,
2019 PTD 1198
|
| Other Citations |
Shehzadi Polypropylene Industries v. Federation of Pakistan and others Writ Petition No.5999 of 2017
|
| Laws Involved |
Federal Tax Ombudsman Ordinance, 2000,
Federal Ombudsmen Institutional Reform Act, 2013,
Income Tax Ordinance, 2001
|
| Sections |
2(3)(b)(ii),
9(2)(b),
10(1)(4),
9(1),
114(1),
127,
127(1),
170(4),
170(5)
|