| Case ID |
e19eb601-cebd-4932-9d52-7a4298eb2787 |
| Body |
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| Case Number |
I.T.A. No. 1546/LB of 2009 |
| Decision Date |
Feb 01, 2010 |
| Hearing Date |
|
| Decision |
The appeal filed by the appellant was allowed, and the order made by the Taxation Officer under sections 182(1)/114 of the Income Tax Ordinance, 2001 was cancelled. The Tribunal found no justification for the penalty imposed on the appellant for the late filing of the return. It was established that the appellant had reasonable cause for the delay, as the case records were with the auditors. The Taxation Officer had extended the time for filing the return, and the penalty was deemed unjustified. The Tribunal emphasized that the purpose of levying a penalty is to deter future defaults and should not be used as a revenue generation measure. |
| Summary |
This case revolves around the appeal against a penalty imposed under the Income Tax Ordinance for late filing of a tax return. The Income Tax Appellate Tribunal analyzed the circumstances surrounding the late submission, taking into account that the appellant's records were under audit at the time. The Tribunal highlighted that the Taxation Officer had allowed an extension for filing the return, which further justified the appellant's situation. The decision underscores the importance of reasonable cause in tax matters and clarifies that penalties should not be levied mechanically without considering the specifics of each case. Keywords such as 'Income Tax Ordinance', 'penalty for late filing', and 'reasonable cause for delay' are critical for understanding the implications of this case in tax law. |
| Court |
Income Tax Appellate Tribunal
|
| Entities Involved |
Not available
|
| Judges |
JAWAID MASOOD TAHIR BHATTI, JUDICIAL MEMBER
|
| Lawyers |
Not available
|
| Petitioners |
Not available
|
| Respondents |
Not available
|
| Citations |
2010 SLD 2184,
2010 PTD 1199
|
| Other Citations |
2004 PTD 1179,
2016 PTD 1675,
PLD 1997 SC 32
|
| Laws Involved |
Income Tax Ordinance (XLIX of 2001)
|
| Sections |
182(1),
114
|