| Case ID |
e1f399cd-26d0-4e71-acd8-7419cd29a82e |
| Body |
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| Case Number |
I.TAS Nos. 9712/LB, 9713/LB of 1991-92; 5762/LB, 5 |
| Decision Date |
Dec 06, 1994 |
| Hearing Date |
Oct 25, 1994 |
| Decision |
The Appellate Tribunal determined that the rejection of appeals as time-barred does not extinguish the right to appeal itself. The tribunal emphasized that an appeal, even if filed late, should still be treated as an appeal and must be adjudicated upon. The tribunal highlighted the need for an explicit order regarding the appeal's status and not merely the rejection of the condonation application. It was concluded that the provisions under the Income Tax Ordinance allow for appeals against orders dismissing appeals as time-barred, indicating a broader interpretation of what constitutes a decision in appeal. |
| Summary |
This case revolves around the procedural intricacies of filing appeals under the Income Tax Ordinance, 1979, particularly focusing on the implications of time-barred appeals and the necessity for clear adjudication. The Appellate Tribunal Inland Revenue examined the relationship between condonation applications and the main appeals, asserting that both are distinct yet interdependent processes. The decision underscored the importance of allowing appellants to present their cases on merits, even in instances where the appeal's timeliness is questioned. The tribunal's ruling aligns with a trend towards a more liberal interpretation of appeal rights, prioritizing justice and the substantive rights of the appellants over procedural technicalities. This case is pivotal for understanding the nuances of appeal procedures in tax law, especially in contexts where delays in filing could potentially hinder access to justice. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
|
| Judges |
Inam Ellahi Sheikh,
Iftikhar Ahmad Bajwa,
Nasim Sikandar
|
| Lawyers |
Dr. Ilyas Zafar,
Shahbaz Butt,
Siddique Butt
|
| Petitioners |
Dr. Muhammad Siddique
|
| Respondents |
others,
Secretary to Government of the Punjab Health Department
|
| Citations |
1995 SLD 57,
1995 PTD 774,
(1995) 71 TAX 238
|
| Other Citations |
1994 PTD (Trib.) 83,
Mela Ram and Sons v. CIT Punjab (1956) 29 ITR 607
|
| Laws Involved |
Income Tax Act, 1922,
Income Tax Ordinance, 1979
|
| Sections |
31,
130,
131,
132,
133,
134
|