| Case ID |
735b2d8d-9bdb-4c68-879d-704a1b86e6a5 |
| Body |
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| Case Number |
I.T.A. No. 265/IB/2021 |
| Decision Date |
Feb 25, 2021 |
| Hearing Date |
Feb 25, 2021 |
| Decision |
The appeal against the order of the learned Commissioner Inland Revenue was allowed. The Tribunal found that the amendments introduced by S.R.O. 1315(I)/2020 for electronic filing were inconsistent with the statutory provisions of the Income Tax Ordinance, 2001 and violated the principle of due process. The case was remitted back to the CIR(A) for a decision on the merits, emphasizing that taxpayers cannot be deprived of their right to appeal due to technicalities. The Tribunal also noted that the rules did not adequately address the issues related to the application for condonation of delay, which is essential for ensuring fair trial rights under Article 10A of the Constitution of Pakistan. |
| Summary |
This case revolves around the procedural issues concerning the electronic filing of appeals under the Income Tax Ordinance, 2001. The Appellate Tribunal Inland Revenue examined the validity of S.R.O. 1315(I)/2020, which mandated electronic filing of appeals. It was determined that the rules imposed unreasonable restrictions that conflicted with the substantive rights of taxpayers as provided under the Ordinance. The Tribunal highlighted the necessity for fair trial and due process, as enshrined in Article 10A of the Constitution of Pakistan, emphasizing that all taxpayers must have the opportunity to be heard fairly. The decision underscores the need for reforms in the procedural regulations surrounding tax appeals to align with constitutional principles and ensure equitable access to justice for all taxpayers, regardless of their technical capabilities. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
M.M. AKRAM,
IMTIAZ AHMED
|
| Lawyers |
Mr. Faraz Fazal Shekih,
Mirza Saqib Siddeeq,
Ch. Naeem Ul Haq,
Mr. Ishaq Ali Qazi,
Mr. Zahid Shafiq,
Mr. Masood Akhtar
|
| Petitioners |
Mr. Mumtaz Ahmed,
Mr. Faraz Fazal Shekih,
Mirza Saqib Siddeeq,
Ch. Naeem Ul Haq,
Mr. Ishaq Ali Qazi,
Mr. Zahid Shafiq
|
| Respondents |
COMMISSIONER INLAND REVENUE, CITY ZONE, RTO, RAWALPINDI
|
| Citations |
2021 SLD 49
|
| Other Citations |
PLD 2014 SC 232,
2012 SCMR 1235,
1987 167 ITR 471,
2003 PTD 17
|
| Laws Involved |
Income Tax Ordinance, 2001,
Income Tax Rules, 2002,
Constitution of Pakistan, 1973
|
| Sections |
80A,
80B,
114(2A),
118(2A),
127,
127(3),
129,
165(5),
170(4),
170(5)(b),
218(1)(a),
218(2)(a),
237,
73(2DD),
10A
|