| Case ID |
1aa1f719-eb73-4af6-a32b-718c8fd2528d |
| Body |
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| Case Number |
M.As. Nos. 281/LB and 282/LB of 2012 |
| Decision Date |
Nov 08, 2013 |
| Hearing Date |
Jun 21, 2012 |
| Decision |
The Appellate Tribunal dismissed the miscellaneous applications filed by the taxpayer as not maintainable and misconceived. The Tribunal noted that the taxpayer's representative inadvertently noted the wrong date for the hearing, which led to his non-appearance. However, the Tribunal found that the applications were filed without proper authorization from the taxpayer and lacked necessary documentation, including an Authority Letter or Power of Attorney. The Tribunal also highlighted that the necessary parties were not included in the application and that the taxpayer had suppressed material facts. The Tribunal ordered the applicant to pay special costs of Rs. 10,000 to the Lahore Tax Bar Association for frivolous litigation. |
| Summary |
In the case of Hospitality Enterprises vs. Additional Collector-III, the Appellate Tribunal Inland Revenue dealt with a miscellaneous application seeking to recall an order due to the taxpayer's absence at a scheduled hearing. The Tribunal found that the taxpayer's representative had mistakenly recorded the hearing date, resulting in the dismissal of the appeals for want of prosecution. Despite the representative's claims of non-deliberate absence, the Tribunal emphasized that the applications lacked proper documentation and failed to meet legal requirements. The Tribunal dismissed the applications as not maintainable, citing suppression of facts by the taxpayer regarding previous proceedings. The decision reinforces the importance of adhering to procedural rules and the necessity of including all relevant parties in litigation. The Tribunal also imposed costs on the applicant as a deterrent against frivolous litigation, which is crucial for maintaining judicial efficiency. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
HOSPITALITY ENTERPRISES (SALT N PAPER) LAHORE,
ADDITIONAL COLLECTOR-III, CUSTOMS AND SALES TAX, LTU, LAHORE
|
| Judges |
CH. ANWAAR-UL-HAQ, JUDICIAL MEMBER,
MUHAMMAD ANWAR GORAYA, ACCOUNTANT MEMBER
|
| Lawyers |
|
| Petitioners |
Messrs HOSPITALITY ENTERPRISES (SALT N PAPER) LAHORE
|
| Respondents |
ADDITIONAL COLLECTOR-III, CUSTOMS AND SALES TAX, LTU, LAHORE
|
| Citations |
2014 SLD 1506,
2014 PTD 1004,
(2014) 109 TAX 302
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990,
Civil Procedure Code (V of 1908),
Appellate Tribunal Inland Revenue Rules, 2010
|
| Sections |
46,
O.VI,R.15,
9,
13
|