| Case ID |
1a9cfb31-0e28-4973-afff-6adf05124a66 |
| Body |
View case body. Login to View |
| Case Number |
ITA No. 923/IB/2015 |
| Decision Date |
Nov 17, 2015 |
| Hearing Date |
Nov 17, 2015 |
| Decision |
The appeal was filed by MR. RAHEEL YASIR against the order No. 21/2014 dated 15-07-2015. The appellant challenged the legality of the order, claiming that no notice was served as required under Section 218 of the Income Tax Ordinance, 2001. The appeal highlighted several critical issues, including improper service of notice, lack of opportunity to explain his case, and the dismissal of the appeal on the grounds of limitation without proper inquiry. The Tribunal found that the taxpayer was deprived of the opportunity to present his case due to improper service of notice. Consequently, the Tribunal vacated the orders of both authorities and remanded the case to the Taxation Officer for de novo proceedings, ensuring proper service of notice and ample opportunity for the taxpayer to explain his case. |
| Summary |
In the case of ITA No. 923/IB/2015, the Appellate Tribunal Inland Revenue examined the appeal filed by MR. RAHEEL YASIR against the order passed by the Commissioner Inland Revenue. The case revolved around significant issues such as improper notice service, the taxpayer's non-resident status, and the implications of Section 218 of the Income Tax Ordinance, 2001. The Tribunal noted that the taxpayer's rights to a fair hearing were compromised due to erroneous notice service to an under-construction property instead of the taxpayer's actual residence in the UK. This led to a lack of opportunity for the taxpayer to defend his position adequately. The Tribunal's decision emphasized the importance of correct procedural compliance in tax assessments and the need to provide taxpayers with fair opportunities to challenge tax authorities' actions. The ruling underlines critical principles in tax law and administrative justice, reinforcing the need for due process in tax assessments. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
Not available
|
| Lawyers |
SYED TOUQIR BUKHARI,
MRS. NAZIA ZAIB
|
| Petitioners |
MR. RAHEEL YASIR
|
| Respondents |
THE COMMISSIONER INLAND REVENUE RTO, RAWALPINDI
|
| Citations |
2015 SLD 256
|
| Other Citations |
2011 PTD (Trib) 1820,
2012 PTD (Trib) 880,
2012 PTD (Trib) 547,
2014 PTD 1959
|
| Laws Involved |
Income Tax Ordinance, 2001,
Constitution of Pakistan, 1973
|
| Sections |
122C,
127C,
218,
10A
|