2011 PLP (Trib (PTD)
Messrs TAJ PROCESSING INDUSTRIES (PVT) LTD. Versus C.I.R. (R.T.O.), FAISALABAD
| Citation | 2011 PLP (Trib (PTD) |
| Forum / Court | Inland Revenues Appellate Tribunal of Pakistan |
| Bench Members | Tabana Sajjad Naseer, Accountant Member and Shahid Jamil Khan, Judicial Member |
| Parties | Messrs TAJ PROCESSING INDUSTRIES (PVT) LTD. Versus C.I.R. (R.T.O.), FAISALABAD |
| Primary Law | Sales Tax Act (VII of 1990) |
Q1: What are the key laws and sections cited in 2011 PLP (Trib (PTD)?
This judgment primarily cites: Sales Tax Act (VII of 1990) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2011 PLP (Trib (PTD)?
The case was heard and decided by the Inland Revenues Appellate Tribunal of Pakistan bench comprising: Tabana Sajjad Naseer, Accountant Member and Shahid Jamil Khan, Judicial Member.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2011 PLP (Trib (PTD) (Messrs TAJ PROCESSING INDUSTRIES (PVT) LTD. Versus C.I.R. (R.T.O.), FAISALABAD). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Azmat Elahi Ghumman, D.R. for Respondent.
Headnotes / Summary
S. 46
Dismissal of appeal in default
Application for restoration of appeal
Appeal was dismissed in default on the date for which neither the taxpayer nor his counsel had received any notice for hearing
Law favours adjudication on merits
Reason narrated by the taxpayer showing his inability for non-attendance, appeared to be logical
Application was accepted and impugned order was recalled and appeal was listed for regular hearing for deciding on merits. Khubaib Ahmed for Applicant.
Judgment & Decree
This miscellaneous application has been filed by the registered manufacturer-cum-exporter for recalling the Tribunal's order contained in STA No.908/LB/2009 dated 15-11-2010, whereby the same was dismissed in default.
2. It is submitted by the applicant that the case of taxpayer was dismissed in default on 15-11-2010, for which date neither the taxpayer nor his counsel had received any notice for hearing. It is contended by the AR that dismissal of appeal on technical ground would leads to miscarriage of justice since it has always been the spirit of law that case should be decided on merits rather than on technical grounds. The submissions made at the bar were duly supported by an attested affidavit of the applicant. In view of the above, it is prayed by the learned AR that appeal of the taxpayer may be recalled and decided on merits.
3. We have heard the arguments of both sides and considered the facts as well as legal position of the case. In this scenario, we feel no hesitation in holding that the law favours adjudication on merits. The reason narrated by the applicant, showing his inability for non-attendance, appears to be logical. Hence we consider it appropriate to accept this miscellaneous application and recall the impugned Tribunal's order contained in STA No.908/LB/2009, dated 15-11-2010. The main Sales Tax Appeal be listed for regular hearing as per roster arrangements. H.B.T./145/Tax(Trib.) Application allowed.