| Case ID |
324df67e-ddf6-46b8-b3f3-f3fbd0002833 |
| Body |
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| Case Number |
ITA No. 1768/LB/2011 |
| Decision Date |
Apr 20, 2016 |
| Hearing Date |
Apr 19, 2016 |
| Decision |
The Appellate Tribunal Inland Revenue has set aside the impugned order of the learned CIR (Appeals-II) and remanded the case for re-examination on merits. The tribunal emphasized the importance of affording an opportunity for defense in accordance with the principles of natural justice. The taxpayer is required to participate in the proceedings and submit all necessary documentation to support their claims. The tribunal's decision aims to ensure a fair hearing and proper evaluation of the taxpayer's obligations under the Income Tax Ordinance. |
| Summary |
This case revolves around the appeal filed by the tax department against the order of the learned CIR (Appeals-II) concerning the Income Tax Ordinance, 2001. The taxpayer, a private limited company, failed to comply with the tax deduction and deposit obligations, leading to ex parte proceedings initiated by the taxation officer. The tribunal examined the arguments presented by the department and noted the absence of representation from the taxpayer. Ultimately, the tribunal remanded the case for fresh examination, reinforcing the necessity of due process and the taxpayer's right to a fair hearing. The decision underlines the significance of adherence to legal obligations under the Income Tax Ordinance and the need for proper evidence submission in tax-related disputes. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
CH. SHAHID IQBAL DHILLON, JUDICIAL MEMBER,
MUHAMMAD RAZA BAQIR, ACCOUNTANT MEMBER
|
| Lawyers |
Mr. Shahid Sattar, DR
|
| Petitioners |
CIR, ZonEVIII, RTO-I, Lahore
|
| Respondents |
M/s. Cardinal Education System Ltd., Lahore
|
| Citations |
2016 SLD 451
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
161,
162,
205
|