| Case ID |
3952fdb3-b006-4dcf-878f-2595316bae5e |
| Body |
View case body. Login to View |
| Case Number |
ITA Nos. 1556/KB/2005 & 1647/KB/2005 |
| Decision Date |
Nov 06, 2006 |
| Hearing Date |
Oct 06, 2006 |
| Decision |
The Tribunal found that the taxpayer's conduct was unfair and denied the request for condonation of a 210-day delay in filing the appeal. It was determined that the delay was not due to negligence by the taxpayer or its employees, but rather due to issues with the taxation officer. The Tribunal emphasized that the delay must be satisfactorily explained and that the conduct of the taxpayer did not warrant the exercise of discretion for condoning the delay. As a result, the appeal was dismissed. |
| Summary |
In the case of ITA Nos. 1556/KB/2005 & 1647/KB/2005, the Income Tax Appellate Tribunal addressed the issue of a 210-day delay in filing an appeal against the order of the learned CIT(A). The Tribunal, led by Judicial Member S. Hasan Imam and Accountant Member Shahid Azam Khan, scrutinized the reasons for the delay, which were attributed to the taxpayer's interactions with the taxation officer. Despite the taxpayer's claims that the delay was not due to their negligence, the Tribunal found that the conduct was unfair and denied the request for condonation. This case highlights the importance of timely filing and the need for sufficient cause when seeking extensions in tax-related matters. The decision reinforces the principle that every day's delay must be adequately justified, thus emphasizing the necessity for taxpayers to adhere to statutory timelines to avoid adverse consequences. |
| Court |
Income Tax Appellate Tribunal
|
| Entities Involved |
Karachi Electric Supply Corporation Limited
|
| Judges |
S. HASAN IMAM, JUDICIAL MEMBER,
SHAHID AZAM KHAN, ACCOUNTANT MEMBER
|
| Lawyers |
Salman Iqbal Pasha,
Muhammad Ali Khan
|
| Petitioners |
Not available
|
| Respondents |
Not available
|
| Citations |
2007 SLD 3155,
2007 PTR 200
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 1979,
Limitation Act, 1877,
Income Tax Ordinance, 2001
|
| Sections |
62,
80(C),
156,
130(3),
5,
122(5A),
127(6),
221
|