| Case ID |
238fd6be-7075-4beb-9c31-0b2cdb75a121 |
| Body |
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| Case Number |
M.As. (Cond.) Nos.219/KB to 221/KB of 2011, I.T.As |
| Decision Date |
Aug 04, 2011 |
| Hearing Date |
|
| Decision |
The Appellate Tribunal dismissed the appeals filed by the Income Tax Department due to a delay of 170 days in filing the appeal. The court emphasized that when a party requests condonation of delay, they must provide a valid explanation for the delay that is beyond their control. In this case, the Department failed to substantiate their claims regarding the reorganization of the Inland Revenue Department as a valid reason for the delay. The affidavit submitted did not provide sufficient grounds to condone the delay as it did not explain the reasons for each day of the delay. Consequently, the appeals were deemed time-barred and dismissed. |
| Summary |
In the case before the Appellate Tribunal Inland Revenue, the Income Tax Department sought to appeal against a decision made by the Commissioner (Appeals) but was met with a significant delay of 170 days in filing their appeal. The Tribunal, presided over by Judicial Member Syed Muhammad Farooq Shah, ruled that the reasons provided by the Department for the delay were insufficient. The Department cited a reorganization of the Inland Revenue Department as the cause of the delay, but failed to demonstrate how this reorganization hindered their ability to file the appeal within the prescribed timeframe. The Tribunal underscored the necessity for government agencies to adhere to the same standards as ordinary litigants, emphasizing that excuses based on administrative delays would not be accepted as valid grounds for condonation of delay. The ruling reinforced the principle that each day of delay must be adequately explained, and the absence of such detailed justification led to the dismissal of the appeal. This case highlights the importance of timely legal action and the rigorous standards applied by courts in matters of limitation, particularly for government entities. The decision serves as a reminder of the legal obligations that govern the filing of appeals and the expectations placed on government departments to act diligently in pursuing their legal rights. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
C.I.R., Zone-I, R.T.O., KARACHI,
MESSRS NATASHA L. JATOI, KARACHI
|
| Judges |
SYED MUHAMMAD FAROOQ SHAH
|
| Lawyers |
Mr. Mazhar-ul-Hassan
|
| Petitioners |
C.I.R., Zone-I, R.T.O., KARACHI
|
| Respondents |
MESSRS NATASHA L. JATOI, KARACHI
|
| Citations |
2012 SLD 762,
2012 PTD 176,
2011 PTR 116
|
| Other Citations |
2010 SCMR 1899,
1970 SCMR 558,
1957 SCMR 959,
1981 SCMR 37,
1979 SCMR 45,
1979 SCMR 191
|
| Laws Involved |
Income Tax Ordinance, 2001,
Limitation Act, 1908
|
| Sections |
131(1)(d),
5
|