2022 PLP (Trib (PTD)

MUHAMMAD JAWED ZAKARIA, JUDICIAL MEMBER.

By this single Order, we intend to dispose of titled Miscellaneous Application for grant of stay along with supporting appeal (3rd time) filed by the Applicant/Taxpayer against (single / same ) order of refusal of request for the stay from recovery of tax demand by the learned CIR (Appeals).

2. The learned A.R, appeared on behalf of the Applicant/Appellant and vehemently argued that the learned CIR(A) was not justified to reject the request for stay against recovery of disputed tax demand being pending adjudication before the 1st Appellate forum. The action of the learned CIR(A) is unjustified and arbitrary without applying judicious and judicial mind. He submitted that in this very case the applicant/appellant has filed appeal before the CIR(A) and hearing of appeal was finally heard on 14.06.2019 and 25.06.2019. Being aggrieved the taxpayer filed stay application M.A (Stay) No.688/KB/20019 with supporting Appeal No.772/KB/2019 and the Tribunal had directed to the department not to proceed for recovery of tax demand until and unless 15 days prior notice under section 138 is given to the taxpayer and the appeal was dismissed being infructuous by the Tribunal. It was contended that the department issued notice on 27.06.2019 for compliance 11.07.2019. He, therefore, prayed that the stay may be granted till the decision of appeal pending before the learned CIR(A) Karachi. He further submitted that if the application is not granted the applicant shall suffer irreparable loss.

3. The learned D.R. argued that the learned CIR(A) has justifiably rejected the request of the applicant for stay. He further argued that the appeal and Misc. Application for stay of tax demand be rejected as the taxpayer had already availed the relief from this Tribunal by filing miscellaneous application along with interim appeal and the appeal was disposed of earlier, hence no second or third appeal is permissible under the law.

4. We have heard both the learned counsel and carefully perused the relevant record.

5. From perusal of the records, it is vivid that the taxpayer's appeal is time barred as the stay order was refused vide Order No.962 dated 27.05.2019 and the instant appeal was filed on 13.09.2019 which is hopelessly time barred. Further, it was also noted that the taxpayer had filed appeal over appeal for one cause of action. Firstly appeal bearing ITA (Interim No.722/KB/2019 was filed against the stay rejection Order No.CIR(A-II)/2019/962 dated 27.05.2019 which was decided and dismissed being infructuous vide order dated 17.06.2019. However, due to lack of proper assistance by the representatives of the parties, the Tribunal vide order mentioned supra, instead of dismissing the stay application directed the department not proceed for recovery of tax demand until and unless 15 days prior notice under section 138 is given to the taxpayer and also directed that no bank accounts of the taxpayer be attached without prior notice of 15 days time. The taxpayer again filed another appeal bearing ITA No.886/KB/2019 against the same order No.CIR(A-II)/2019/962 dated 27.05.2019 which was again decided and dismissed as infructuous. The taxpayer again filed the instant appeal against the same cause i.e. against the order of the learned CIR(A) whereby he rejected the stay application. The tendency of filing of time barred appeal is nothing but wasting the precious time of the Court as this is the 3rd appeal on the same order of the learned CIR(A). Hence, the taxpayer has no locus standi to file the instant appeal against the same cause of action which was decided twice a time, and therefore, no lis is pending before this Tribunal.

6. The conduct of the applicant is highly objectionable. It is cardinal principle of law that one who knocks the door of the court must come with clean hands. In the instant case, applicant having not come to the court with clean hands, hence would not be entitled for any remedy / relief by filing frivolous appeal, especially where the applicant had already availed remedy by way of appeal. The Courts of Law are meant for imparting justice between the parties. We are constrained to say that more often than not, process of the Court is being abused. We have no hesitation to say that a person whose case is based on false-hood, has no right to approach the Court. He can be summarily thrown out at any stage of the litigation. The factual matrix as explained above clearly shows that the applicant has not come to the Court with clean hands) is time honourned well settled doctrine of the dispensation of justice that the courts will help only such person who comes with clean hands. The instant application together appeal are absolutely false, fictitious, bogus, arbitrary, perverse sustainable in law and not entertainable and is dismissed in limine.

7. Resultantly, the Misc. Application stands dismissed being devoid of any merit and the supporting appeal is also dismissed.

8. Lastly, we direct the A.R. Registration Section he should be careful in future in admitting such type of frivolous time barred appeal more particularly when no lis is pending before this Tribunal no vested right accrue to the taxpayer to file the appeal before this Tribunal. Even if, the appeal is not having become time barred, the appeal would not be admissible as the interim stay together with appeal has already been decided against the rejection of stay, hence no further appeal is admissible against such order time and again. In the instant case, third appeal was filed against one cause i.e. rejection of stay by the learned CIR (A), which as discussed above, is not permissible under the law of land. It has now become tendency to file appeal over appeal for one cause and get relief from the Tribunal against one cause. The A.R. (Appeal) is, therefore, directed not to admit such type of appeal once the appeal is decided against the rejection of stay by the learned CIR(A). The A.R. (Copying) is also directed to circulate this order to all the learned Members of the Tribunal for their guidelines. SA/141/Tax (Trib) Application/Appeal dismissed.