| Case ID |
0aebec49-545d-485d-b2d4-3194abf3537d |
| Body |
View case body. Login to View |
| Case Number |
I.T.A. No.2019/KB of 1995-96 |
| Decision Date |
Jan 09, 2003 |
| Hearing Date |
Nov 01, 2002 |
| Decision |
The Income Tax Appellate Tribunal dismissed the appeal preferred by the Department, emphasizing the lack of proper communication of the impugned order as mandated by law. The tribunal found that the original or certified true copy of the order was not supplied to the Department, which invalidated the appeal based on a photostat copy provided by the assessee. The court reiterated that no appeal can be entertained unless the order is communicated officially by the Appellate Additional Commissioner, thereby confirming that the appeal was time-barred and not maintainable. This decision underscores the importance of adhering to procedural requirements in tax law appeals. |
| Summary |
In the case of I.T.A. No.2019/KB of 1995-96 decided by the Income Tax Appellate Tribunal on January 9, 2003, the tribunal dismissed an appeal by the Department due to procedural deficiencies regarding the communication of the impugned order. The appeal was based on a photostat copy of the order which was not officially communicated to the Department as required by the Income Tax Ordinance, 1979, particularly sections 132(4) and 134(3). The tribunal ruled that an appeal cannot be filed unless the original order is communicated by the Appellate Additional Commissioner. This case highlights the critical nature of compliance with legal procedures in tax matters and the significance of timely communication of orders to ensure the validity of appeals. The decision serves as a precedent for future cases regarding the strict interpretation of appeal procedures in tax law, reinforcing the necessity for parties to follow statutory requirements closely to avoid dismissal of their appeals. |
| Court |
Income Tax Appellate Tribunal
|
| Entities Involved |
Not available
|
| Judges |
S. HASAN IMAM,
MUHAMMAD AKHTAR NAZAR MIAN
|
| Lawyers |
Zaki Ahmed, D.R.,
Mushtaq Ahmed, F.C.A.
|
| Petitioners |
Not available
|
| Respondents |
Not available
|
| Citations |
2003 SLD 156,
2003 PTD 1686,
(2003) 88 TAX 6
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 1979,
Income Tax Rules, 1982
|
| Sections |
132(4),
134(3),
11
|