| Case ID |
255b7637-421d-477c-9ca1-a0bf318a4060 |
| Body |
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| Case Number |
Complaint No. 721-L of 2004 |
| Decision Date |
Dec 15, 2004 |
| Hearing Date |
|
| Decision |
The Federal Tax Ombudsman found that the Revenue Department failed to issue refunds due to maladministration, resulting in undue delay. The Ombudsman recommended that the Central Board of Revenue ensure prompt payment of refunds and compensation for the delays. The Ombudsman highlighted the failure to give appeal effect to appellate orders and emphasized the need for timely processing of tax matters to avoid hardship to the complainant. The Ombudsman ordered that the competent authority should pay the refunds promptly after reconciliation and provide compensation at the prescribed rate for the delay in payment. |
| Summary |
In the case of Mst. Sofia Abida vs. Secretary, Revenue Division, Islamabad, the Federal Tax Ombudsman addressed a complaint regarding the failure of the Revenue Department to process refunds and provide appeal effects for multiple assessment years. The complainant highlighted significant delays in receiving refunds owed to her, with claims dating back over a year and a half. The Ombudsman identified that the department had not complied with legal requirements regarding the issuance of revised demand notices or re-assessment orders, leading to the conclusion that the complainant's rights were violated. The Ombudsman ordered the Central Board of Revenue to take corrective actions, including prompt payment of refunds and compensation for delays, and to ensure future compliance with legal provisions to prevent such issues from recurring. Key issues included the administration of tax laws and the importance of timely processing of appeals and refunds, which are crucial for maintaining taxpayer trust and compliance. This case exemplifies the critical role of oversight in tax administration and the necessity for governmental bodies to adhere to established legal frameworks. |
| Court |
Federal Tax Ombudsman
|
| Entities Involved |
Not available
|
| Judges |
JUSTICE (RETD.) MUNIR A. SHAIKH
|
| Lawyers |
Mohammad Akbar Nagi,
A.D. Randhawa,
Ahmad Shujah Khan
|
| Petitioners |
Mst. SOFIA ABIDA
|
| Respondents |
SECRETARY, REVENUE DIVISION, ISLAMABAD
|
| Citations |
2008 SLD 87,
2008 PTD 487
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 1979,
Federal Tax Ombudsman Ordinance, 2000
|
| Sections |
96,
62,
2(3)
|