| Case ID |
434d92c0-690f-455e-8d78-806bccb4fbc6 |
| Body |
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| Case Number |
Tax Appeal No.128 of 2000 |
| Decision Date |
Dec 12, 2011 |
| Hearing Date |
|
| Decision |
The Islamabad High Court dismissed the appeal in limine due to inordinate delay in filing. The appellant, after receiving the impugned order on June 24, 1997, failed to file the appeal within the stipulated time frame, citing that the limitation expired on August 22, 1997. The court highlighted that the appeal was filed on August 20, 1997, without a condonation application for the delay, which was not acceptable. The court reiterated the necessity of adhering to procedural laws, thereby ruling against the appellant. |
| Summary |
In the case of Tax Appeal No.128 of 2000, the Islamabad High Court addressed the procedural aspects of filing appeals under the Income Tax Ordinance, 1979. The appeal, filed by the Commissioner of Income Tax against Messrs Dreamland Motels, was dismissed due to significant delays in submission. The court emphasized the importance of adhering to strict timelines when filing appeals, particularly under Section 139 of the Income Tax Ordinance. The judges underscored that the failure to file a timely appeal, coupled with a lack of a condonation application for the delay, resulted in the dismissal of the case. This decision serves as a critical reminder for legal practitioners about the necessity of timely actions in tax-related appeals to avoid procedural pitfalls. |
| Court |
Islamabad High Court
|
| Entities Involved |
COMMISSIONER OF INCOME TAX/WEALTH TAX, COMPANIES ZONE, ISLAMABAD,
Messrs DREAMLAND MOTELS (PVT.) LTD., ISLAMABAD
|
| Judges |
IQBAL HAMEED UR REHMAN, C.J.,
NOOR-UL-HAQ N. QURESHI, J.
|
| Lawyers |
|
| Petitioners |
COMMISSIONER OF INCOME TAX/WEALTH TAX, COMPANIES ZONE, ISLAMABAD
|
| Respondents |
Messrs DREAMLAND MOTELS (PVT.) LTD., ISLAMABAD
|
| Citations |
2012 SLD 807,
2012 PTD 976
|
| Other Citations |
1997 SCMR 1224
|
| Laws Involved |
Income Tax Ordinance, 1979
|
| Sections |
139
|