| Case ID |
ffe2e584-2ff9-4d14-99ba-f0c6b8950474 |
| Body |
View case body. Login to View |
| Case Number |
M.A. No. 346/LB of 1995 |
| Decision Date |
Mar 12, 1996 |
| Hearing Date |
Mar 07, 1996 |
| Decision |
The appeal was filed late due to the Revenue's failure to notify the assessee about its appeal, leading to a condonation of the 75-day delay. The Tribunal acknowledged that the assessee's choice of forum was denied because the Revenue did not inform them about the filing of the appeal. The Tribunal decided that the delay was not contumacious and condoned it, allowing the appeal to be heard on its merits. |
| Summary |
This case revolves around the procedural intricacies of the Income Tax Ordinance, 1979, focusing on sections 134 and 138, and the rules governing appeals and revisions. The primary issue was the assessee's application for condonation of delay in filing an appeal due to the Revenue's failure to notify them of its appeal in time. The Tribunal deliberated on the implications of sections 134 and 138, emphasizing the procedural difficulties faced by the assessee. The Tribunal highlighted the need for clarity in procedural rules to ensure fairness and prevent undue disadvantages to the assessee. The decision reflects the Tribunal's understanding of the administrative and judicial processes, acknowledging the challenges faced by taxpayers in navigating the legal landscape. It emphasizes the significance of timely communication and the impact of procedural missteps on the rights of the parties involved. The case underscores the importance of ensuring that legal procedures do not become a tool for procedural injustice, thereby maintaining the balance between administrative and judicial remedies. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
M/s. Venus Stationary Mart,
Member (Judicial), C.B.R.
|
| Judges |
NASIM SIKANDAR,
SHAIRQ MEHMOOD
|
| Lawyers |
Malik Nawaz,
Farrukh Naeem
|
| Petitioners |
Not available
|
| Respondents |
Not available
|
| Citations |
1996 SLD 143,
1996 PTD 808,
(1995) 74 TAX 32
|
| Other Citations |
1993 PTD (Trib.) 627,
Hindustan Aeronautics Ltd. v. CIT Karnataka (1981) 132 ITR 461,
Muhammad Hanif v. ITO (1973) Tax LR 465,
1995 PTD 1053,
Munawar Hussain alias Bobi and 2 others v. The State 1993 SCMR 785,
Saira Hashim v. Mian Shamsul Haq and 11 others 1995 SCMR 1081,
Garikpati Veeraya v. N. Subbiah PLD 1957 SC (Ind.) 448,
F.A. Khan v. The Government of Pakistan PLD 1964 SC 520
|
| Laws Involved |
Income Tax Ordinance, 1979
|
| Sections |
134,
138
|