| Case ID |
03fbb3c4-ec2c-44b5-9fe6-37649625d319 |
| Body |
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| Case Number |
ITA NO. 1192/LB/2016 |
| Decision Date |
Aug 03, 2023 |
| Hearing Date |
Aug 07, 2023 |
| Decision |
The decision rendered by the Appellate Tribunal Inland Revenue addressed the appeal filed by M/s. Odeon Cinema against the CIR, RTO-II, Lahore. The case revolved around the interpretation of specific sections of the Income Tax Ordinance, 2001, particularly Section 122(1) and Section 122(5). The tribunal, presided over by Accountant Member CH. MUHAMMAD TARIQUE, evaluated the arguments presented and determined that the appeal lacked sufficient representation from the appellant's side. As a result, the tribunal's order reflects the absence of the appellant's legal advocate during the proceedings, leading to a decision in favor of the respondent. The ruling emphasizes the importance of legal representation in tax matters and the consequences of failing to appear before the tribunal. |
| Summary |
In the case of M/s. Odeon Cinema vs The CIR, RTO-II, Lahore, the Appellate Tribunal Inland Revenue addressed critical issues under the Income Tax Ordinance, 2001. The appeal, filed under ITA NO. 1192/LB/2016, was heard on 07.08.2023, with a decision rendered on 03.08.2023. The tribunal highlighted the significance of legal representation, especially in complex tax disputes. The case underscores the necessity for parties to be represented by legal professionals to ensure a fair hearing and the implications of non-appearance. The tribunal's decision serves as a reminder for taxpayers to remain vigilant in their legal obligations and the importance of adhering to procedural requirements in tax appeals. This case is particularly relevant for taxpayers and legal practitioners dealing with income tax matters, as it outlines the procedural expectations and the consequences of inadequate representation. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
M/s. Odeon Cinema, Lahore,
The CIR, RTO-II, Lahore
|
| Judges |
CH. MUHAMMAD TARIQUE
|
| Lawyers |
Ms. Hina Mustafa
|
| Petitioners |
M/s. Odeon Cinema, Lahore
|
| Respondents |
The CIR, RTO-II, Lahore
|
| Citations |
2023 SLD 6765
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
122(1),
122(5)
|