2017 PLP (Trib (PTD)
Messrs BELA LUBRICANTS (PVT.) LTD. Versus COLLECTOR, COLLECTORATE OF CUSTOMS, SALES TAX AND CENTRAL EXCISE
| Citation | 2017 PLP (Trib (PTD) |
| Forum / Court | Inland Revenue Appellate Tribunal |
| Bench Members | Muhammad Jawed Zakaria, Judicial Member and Faheemul Haq Khan, Accountant Member |
| Parties | Messrs BELA LUBRICANTS (PVT.) LTD. Versus COLLECTOR, COLLECTORATE OF CUSTOMS, SALES TAX AND CENTRAL EXCISE |
| Primary Law | Income Tax Ordinance (XLIX of 2001) |
Q1: What are the key laws and sections cited in 2017 PLP (Trib (PTD)?
This judgment primarily cites: Income Tax Ordinance (XLIX of 2001) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2017 PLP (Trib (PTD)?
The case was heard and decided by the Inland Revenue Appellate Tribunal bench comprising: Muhammad Jawed Zakaria, Judicial Member and Faheemul Haq Khan, Accountant Member.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2017 PLP (Trib (PTD) (Messrs BELA LUBRICANTS (PVT.) LTD. Versus COLLECTOR, COLLECTORATE OF CUSTOMS, SALES TAX AND CENTRAL EXCISE). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Sardar M. Ishaque for Appellant.
- None for Respondent.
Headnotes / Summary
S. 131
Recalling of order of Inland Revenue Appellate Tribunal
Scope
Application by taxpayer for recalling the order passed by Appellate Tribunal
Main appeal had already been dismissed in default by the Tribunal
After dismissal of appeal, the taxpayer moved application for restoration which was allowed by the Division Bench of the Tribunal
Tribunal after restoration of appeal issued several notices, even after recalling impugned order, to contest case, but neither the taxpayer nor any of his representative appeared, despite several adjournments
Taxpayer again filed application for recalling said order, on the pretext that counsel who was to appear before the Tribunal, could not attend the proceedings due to his illness
No supporting document i.e. medical certificate from the recognized Medical Hospital had been produced
After restoration of the order of the Tribunal, the taxpayer should have been cautious, but he opted to remain absent and sought adjournments from time to time
In view of the non-compliant attitude of the taxpayer, his application was dismissed.
Judgment & Decree
MUHAMMAD JAWAID ZAKARIA (JUDICIAL MEMBER).
This application has been filed at the behest of the Registered Person/Taxpayer requesting therein to recall the Tribunal's order bearing F.E.A. No. 45/KB/2015 dated 19-12-2014.
2. On the date of hearing Sardar M. Ishaque appeared on behalf of the Registered Person while none appeared from the department's side.
3. We have heard arguments of the learned counsel for the Applicant and have also perused the available record of the case. We have found that the main appeal filed by the Registered Person has already been dismissed in default as per order-sheet entry dated 08.01.2007 by the Tribunal. After dismissal the Appeal, Registered Person moved an Application for restoration which was allowed by the Division Bench of this Tribunal vide order dated 12-04-2011.
4. Further perusal of R & P it reveals that after restoration of the above titled Appeal, this Court issued several notices even after recalling of the order dated 8.1.2007 to the Appellant to contest the case but neither the Appellant nor any A.R appeared. That previously the learned AR repeatedly solicited adjournments which were granted on his requests. Following is the summary of various opportunities provided to the taxpayer. Sr.No. Date of Hearing Description 1. 25-04-2012 Notices Served. On the request A.R. of Appellant. Adjourned to 22.06.2012 2. 22-06-2012 Notices served. Appellant called absent. Adjourned to 15-08- 2012 3. 15-08-2012 Notices Served. Respondent called absent. Adjourned to 13-08-2012. 4. 13-08-2012 Notices Served. Appellant called absent. Adjourned to 10-10- 2012. 5. 25-03-2013 Again Notices Served. On the request of the Appellant, the case Adjourned to 03-09-2014. 6. 03-09-2014 Notice Served. Both parties called absent. Adjourned to 03-12-2014. 7. 03-12-2014 Notices Served. On the request matter is Adjourned to 11-12-2014.
5. Interesting enough the applicant has again filed application for re-calling of the order dated 19-12-2014 on the pretext that the learned counsel who had to appear before the Tribunal could not attend the proceedings due to illness, however, no supportive document i.e. Medical Certificate from the recognized Medical Hospital has been produced. After restoration of the order by this Tribunal the Taxpayer should be cautious but he opted to remain absent and sought adjournments from time to time. In view of the non-compliant attitude of the taxpayer the application filed by the Taxpayer is hereby dismissed. HBT/157/Tax(Trib.) Application dismissed.