| Case ID |
4667098c-516f-4534-9bc4-0f2f22af1a0e |
| Body |
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| Case Number |
I.T.A. No. 230/LB/2014 |
| Decision Date |
Jul 14, 2020 |
| Hearing Date |
Jul 14, 2020 |
| Decision |
The appeal of M/S GLOBAL PACIFIC (PVT) LIMITED against the order of the learned CIR(A) was accepted. The Tribunal held that the proceedings initiated under section 120(3) of the Income Tax Ordinance were illegal, as the appellant was not obliged to file a return under section 114. The appeal was dismissed in limine by the CIR(A) on the grounds that it did not lie. The Tribunal found that the impugned order was appealable under section 127 of the Ordinance as it reduced the refund claim. The Tribunal stressed that the provisions for appeal should be interpreted liberally to protect the taxpayer's rights. Therefore, the order passed by the assessing officer declaring the return invalid was set aside, and the appeal was allowed. |
| Summary |
This case revolves around M/S GLOBAL PACIFIC (PVT) LIMITED's appeal against the order of the CIR(A) concerning the tax year 2012. The appellant filed a statement under section 115(4) of the Income Tax Ordinance, 2001, claiming a refund of excess income tax paid. The assessing officer issued a notice under section 120(3) requiring additional documentation, which was not provided, leading to the return being declared invalid under section 120(4). The Tribunal found that the appellant was not required to file a return under section 114 and thus the proceedings under section 120(3) were void. The decision emphasizes the importance of understanding the distinctions between different types of tax filings and the necessity of ensuring that taxpayers' rights to appeal are upheld. The ruling highlights the liberal interpretation of provisions related to taxpayer rights, ensuring that the complexities of tax law do not hinder proper judicial recourse. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
M/S GLOBAL PACIFIC (PVT) LIMITED,
CIR, ZONE-I, RTO, FAISALABAD
|
| Judges |
M.M. AKRAM, JUDICIAL MEMBER,
WAJID AKRAM, ACCOUNTANT MEMBER
|
| Lawyers |
Mr. Aqeel Abbas, Adv.,
Mr. Hussain Ahmed Hali, DR
|
| Petitioners |
M/S GLOBAL PACIFIC (PVT) LIMITED
|
| Respondents |
CIR, ZONE-I, RTO, FAISALABAD
|
| Citations |
2020 SLD 1524
|
| Other Citations |
2016 PTD 1168
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
114,
114(4),
115(4),
120(3),
120(4),
121,
122,
127,
143,
144,
153(3),
161(1),
162,
170,
172(3)(f),
182,
205,
221
|