2010 PLP (Trib (PTD)
N/A
| Citation | 2010 PLP (Trib (PTD) |
| Forum / Court | Income-tax Appellate Tribunal Pakistan |
| Bench Members | Munsif Khan Minhas, Judicial Member and Ch. Nazir Ahmad, Accountant Member |
| Parties | N/A |
| Primary Law | (a) Income Tax Ordinance (XXXI of 1979), (b) Income Tax Ordinance (XXXI of 1979) |
Q1: What are the key laws and sections cited in 2010 PLP (Trib (PTD)?
This judgment primarily cites: (a) Income Tax Ordinance (XXXI of 1979), (b) Income Tax Ordinance (XXXI of 1979) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2010 PLP (Trib (PTD)?
The case was heard and decided by the Income-tax Appellate Tribunal Pakistan bench comprising: Munsif Khan Minhas, Judicial Member and Ch. Nazir Ahmad, Accountant Member.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2010 PLP (Trib (PTD) (N/A). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Mushtaq Ahmed Vohra, F.C.A. for Respondent.
Headnotes / Summary
S. 156
Miscellaneous application for recall of order
Opportunity of being heard
Order was recalled by the Appellant Tribunal on the ground that Department be heard on merit and be not penalized due to single default of the Departmental Representative.
S.156
Appeal was dismissed by the Appellate Tribunal being hit by limitation
Application for recall of order on the ground that Appellant Tribunal had passed correct order by taking the date of communication as 3-3-2007 which was inadvertently typed as 3-3-2007 instead of 9-3-2007 which was the date of receipt of order passed by the First Appellate Authority
Error, even not considered as an afterthought, lies in the pleading adopted by the Department
Rectification was to be made in the Appellate Tribunal's order and it could not be made in the pleading of the revenue
Pleadings could have been amended before passing of Appellate Tribunal's order and not after that
No error in the Appellate Tribunal's order having been found, request made by the Revenue was declined. Faisal Mushtaq, DCIT/DR and Mazhar Hussain Raja, I.O. for Applicant.
Judgment & Decree
The Department has filed this Miscellaneous Application for the restoration of M.A.(R) No.222/(IB) of 2007 for the assessment year 2001-02 in case of Messrs Al-Catel Pakistan Limited which was dismissed in default on the ground that absence of the learned DR was not wilful. Thereafter the Department has referred the following case law:- (i) PLD 1990 SC 1092 Amanullah Khan v. The Federal Government of Pakistan. (ii) 2004 PTD 2187 Abu Bakar Siddique and others v. Collector of Customers, Lahore and others. (iii) 1974 SCMR 107
2. We have heard the respective contentions of the parties. 11 grounds have been taken by the Department which are in fact decided case law by different forums and the main thrust of the case that the Department be heard on merit and be not penalized due to single default of the learned DR. Hence we deem it appropriate to recall the order dated 7-2-2008 and restore the MA(R) No.222(IB)/2007 dated 7-2-2008 which is also heard today. MA(R) No.222/(IB) of 2007
3. This Miscellaneous Application had been filed against the Tribunal order dated 28-8-2007 passed in I.T.A. No.267(IB of 2007 for the assessment year 2000-01 which was dismissed as being hit by limitation. The Department now says that the Tribunal has passed the correct order by taking the date of communication as 3-3-2007 which was inadvertently typed as 3-3-2007 instead of 29-3-2007 which was the date of receipt' of the order passed by the learned First Appellate Authority dated 4-1-2007.
4. Needless the mention here that there is no error in the Tribunal's order. The error, for the sake of arguments even not considered as an after thought lies in the pleading adopted by the Department. So rectification is to be made in the Tribunal's order and it cannot be made in the pleading of the revenue. The pleadings could have been amended before passing of the Tribunal's order and not after the passing of the Tribunal's order. So, there is no error in the Tribunal's order. Therefore, we have been left with no alternative except to decline to accept the request made by the Revenue.
5. Resultantly M.A.(R) No.222/(IB) of 2007 for the assessment year 2000-01 is hereby dismissed. C.M.A./176/Tax(Trib.) Order accordingly.