| Case ID |
1a137961-a2c8-40ce-afd5-b2a32d87dccb |
| Body |
View case body. Login to View |
| Case Number |
I.T.A. No.36/KB of 2011 |
| Decision Date |
Mar 26, 2011 |
| Hearing Date |
Feb 25, 2011 |
| Decision |
The appeal was decided in favor of the taxpayer, with the court remanding the case back to the Commissioner (Appeals) for a fresh hearing. The Commissioner (Appeals) had dismissed the taxpayer's appeal without discussing the merits, based solely on the assertion that an appeal did not lie under section 127 against an order passed under section 122(c). The court held that the statute had not withdrawn the right of an aggrieved party to contest an order that was not tenable in law and fact. The court emphasized the importance of allowing the taxpayer to contest their case in an appellate forum, even when no tax liability was involved. The decision underscored the principle that all parts of a statute must be read together to avoid repugnancy, and that technicalities should not obstruct the pursuit of justice. The case was to be expedited and resolved within 60 days of receiving the order. |
| Summary |
This case revolves around an appeal filed by the taxpayer against the Income Tax Commissioner (Appeals) regarding the dismissal of their appeal under the Income Tax Ordinance, 2001. The primary legal contention was the maintainability of the appeal against an order passed by the Taxation Officer, which the Commissioner (Appeals) dismissed without consideration of the merits. The court ruled that the substantive right to appeal against such orders had not been nullified by the statute. The judgment emphasizes the need for a comprehensive reading of statutory provisions to ensure that taxpayers are afforded their legal rights. Additionally, it highlights the judicial principle that technical deficiencies should not impede the resolution of substantive legal issues. The ruling calls for an expedited re-evaluation of the case by the Commissioner (Appeals), reinforcing the importance of due process and fair opportunity in the adjudication of tax matters. |
| Court |
Income Tax Appellate Tribunal
|
| Entities Involved |
Not available
|
| Judges |
SYED MUHAMMAD FAROOQ SHAH (Judicial Member)
|
| Lawyers |
Haji Yusuf Rehmatullah,
Rajab-ud-Din
|
| Petitioners |
Haji Yusuf Rehmatullah
|
| Respondents |
COMMISSIONER INLAND REVENUE, (APPEALII), KARACHI
|
| Citations |
2011 SLD 128,
2011 PTD 1820,
(2011) 104 TAX 68,
2010 PTR 91
|
| Other Citations |
AIR 1960 (SC) 122,
AIR 1960 (SC) 47,
AIR 1962 (SC) 1553,
AIR 1987 (SC) 849,
Manager J&K State Property v. Khuda Yar and others PLD 1975 SC 678,
2001 PTD 1633,
2004 PTD (Trib.) 1784,
1981 PTD 210
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
122,
127,
131
|