| Case ID |
1488a77e-27ab-480e-8b04-707a1e2f922c |
| Body |
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| Case Number |
ITA No. 2533/LB/2014 |
| Decision Date |
Aug 31, 2016 |
| Hearing Date |
Apr 19, 2016 |
| Decision |
The Appellate Tribunal decided to remand the case to the learned first appellate authority for a denovo consideration of the appeal. The Tribunal emphasized that appeals should be decided on their merits rather than on technicalities such as timeliness. The Tribunal directed that the taxpayer must be given a proper opportunity to present their case with evidence. The decision also highlighted the importance of considering applications for condonation of delays while filing appeals, ensuring that the taxpayer's right to a fair hearing was maintained. |
| Summary |
In the case of M/s. Adil Textile Mills, Ltd vs. The CIR, Zone-I, LTU, Lahore, the Appellate Tribunal Inland Revenue addressed an appeal concerning a tax year assessment that had been declared as a loss. The taxpayer contested an ex-parte order that amended their income substantially without their representation. The Tribunal's order highlighted critical aspects of procedural fairness, underscoring the necessity for appeals to be evaluated on substantive merits rather than procedural lapses. The ruling emphasized the necessity for the first appellate authority to consider the taxpayer's explanations for delays and to allow ample opportunity for presenting evidence. This case reflects the ongoing discourse in tax law regarding the balance between compliance and the taxpayer's rights, ensuring a fair hearing in tax litigation. Keywords such as 'tax appeal', 'income tax ordinance', 'remand', 'fair hearing', and 'procedural fairness' are pivotal in understanding the implications of this case. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
CIR, Zone-I, LTU, Lahore,
Adil Textile Mills, Ltd
|
| Judges |
MUHAMMAD WASEEM CH.,
MASOOD AKHTAR SHAHEEDI
|
| Lawyers |
Mr. Faisal Kamboh,
Mr. Faisal Asghar
|
| Petitioners |
M/s. Adil Textile Mills, Ltd
|
| Respondents |
The CIR, Zone-I, LTU, Lahore
|
| Citations |
2016 SLD 1311
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
120(1)(b),
122(5A),
122(5),
122(9)
|