| Case ID |
ecaec739-d603-4ce0-bf92-bd348daafac1 |
| Body |
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| Case Number |
S.T.A. No.353/IB of 2012 |
| Decision Date |
Apr 11, 2013 |
| Hearing Date |
Apr 11, 2013 |
| Decision |
The Appellate Tribunal remanded the case to the Assessing Officer for a decision on merits after allowing the appellant another opportunity to justify their input tax claim. The Tribunal found that the denial of input tax adjustment by the revenue was invalid as the assessee was not given a fair opportunity to prove their case based on the supplier's sale summary. The case emphasizes the principles of justice and the importance of following due process in tax assessments. |
| Summary |
In the case of Messrs HOTEL ONE (PVT.) LTD vs DEPUTY COMMISSIONER INLAND REVENUE, the Appellate Tribunal Inland Revenue addressed a critical issue regarding the denial of input tax adjustment under the Sales Tax Act, 1990. The Tribunal highlighted the need for a fair hearing and the opportunity for the appellant to provide evidence supporting their claim. The case reinforces the fundamental principles of justice in tax law, emphasizing that taxpayers must be allowed to substantiate their claims with relevant documentation. The decision to remand the case to the Assessing Officer ensures that the appellant can present their case effectively. This ruling is significant for taxpayers navigating the complexities of sales tax compliance, particularly in light of procedural fairness and the proper application of tax laws. The case also serves as a reminder for tax authorities to adhere to procedural norms and ensure that all parties are afforded the right to a fair hearing. This ruling may influence future cases involving input tax claims and the conduct of tax assessments. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Messrs HOTEL ONE (PVT.) LTD,
DEPUTY COMMISSIONER INLAND REVENUE (Zone-I), ISLAMABAD
|
| Judges |
IKRAM ULLAH GHAURI,
MUNSIF KHAN MINHAS
|
| Lawyers |
Not available
|
| Petitioners |
Messrs HOTEL ONE (PVT.) LTD
|
| Respondents |
DEPUTY COMMISSIONER INLAND REVENUE (Zone-I), ISLAMABAD
|
| Citations |
2013 SLD 1183,
2013 PTD 1256
|
| Other Citations |
2006 PTD 116,
PTCL 2003 CL 362,
2005 PTD 480,
2012 PTD 1113,
2012 PTD 885,
2011 PTD 2679,
2011 PTD 2822,
2012 PTD 73
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
8(1),
8(1)(ca),
25,
33(5),
34
|