| Case ID |
dee2632a-5893-4911-a8bf-9f0b02c9fd91 |
| Body |
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| Case Number |
ITA No. 539/IB/2013 (Tax Year 2003), ITA No. 540/I |
| Decision Date |
Dec 10, 2015 |
| Hearing Date |
Dec 02, 2015 |
| Decision |
The Appellate Tribunal dismissed all eight appeals filed by the appellant for tax years 2003 to 2010. The tribunal concluded that the jurisdiction of the appellant company falls under RTO Karachi, thus validating the earlier order of the learned CIR (Appeals-II) Islamabad. The tribunal emphasized the importance of jurisdiction in tax matters, noting that the returns filed for tax years 2003 to 2006 with RTO Islamabad were without justification. The decision highlighted that the learned CIR (Appeals-II) was correct in rectifying the previous order, which was passed without jurisdiction. As a result, all appeals were deemed to lack merit and were dismissed accordingly. |
| Summary |
In the case of M/s Sheraton Middle East Management Corporation vs CIR, Zone-III, RTO Islamabad, the Appellate Tribunal Inland Revenue addressed multiple appeals regarding tax years spanning from 2003 to 2010. The primary issue revolved around the jurisdiction of the tax filings, which were incorrectly submitted to RTO Islamabad instead of RTO Karachi, where the appellant's jurisdiction lies. The tribunal examined the implications of section 221 of the Income Tax Ordinance, 2001, which allows the re-calling of previous orders under specific circumstances. The tribunal noted that the appellant did not attend the hearings despite multiple adjournments, and the respondent defended the order effectively. The final verdict reinforced the importance of correct jurisdiction in tax matters, leading to the dismissal of all appeals as lacking merit. This case underscores the necessity for taxpayers to ensure accuracy in filing to avoid complications and jurisdictional disputes. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
CIR, Zone-III, RTO, Islamabad,
Sheraton Middle East Management Corporation
|
| Judges |
SHAHID MASOOD MANZAR, JUDICIAL MEMBER,
JEHANZEB MAHMOOD, ACCOUNTANT MEMBER
|
| Lawyers |
Mr. Waqas Hanif, DR
|
| Petitioners |
M/s Sheraton Middle East Management Corporation
|
| Respondents |
CIR, Zone-III, RTO, Islamabad
|
| Citations |
2016 SLD 113
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
221,
122(5A)
|