2005 PLP 116 (PTD)
COMMISSIONER OF INCOME-TAX Versus Messrs REHMAN TRADERS
| Citation | 2005 PLP 116 (PTD) |
| Forum / Court | Lahore High Court |
| Bench Members | Nasim Sikandar and Muhammad Sair Ali, JJ |
| Parties | COMMISSIONER OF INCOME-TAX Versus Messrs REHMAN TRADERS |
| Primary Law | Income Tax Ordinance (XXXI of 1979) |
Q1: What are the key laws and sections cited in 2005 PLP 116 (PTD)?
This judgment primarily cites: Income Tax Ordinance (XXXI of 1979) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2005 PLP 116 (PTD)?
The case was heard and decided by the Lahore High Court bench comprising: Nasim Sikandar and Muhammad Sair Ali, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2005 PLP 116 (PTD) (COMMISSIONER OF INCOME-TAX Versus Messrs REHMAN TRADERS). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Shahid Jameel Khan for Appellant.
- Date of hearing: 2nd October, 2003.
Headnotes / Summary
S.136
Income Tax Appellate Tribunal Rules, 1981, R.11
Civil Procedure Code (V of 1908), O.XLI, R.1
Maintainability-- Non-filing of certified copy of order
Income Tax Appellate Tribunal rejected appeal of the Department on the ground that certified copy of the order under appeal had not been filed with the, memorandum of appeal
High Court had already held in case titled C.I.T v. Muhammad Tariq Javaid, reported as 2000 PTD 2165, that R.11 of Income Tax Appellate Tribunal Rules, 1981, had an independent status and had no nexus with O..XLI, R.1 C.P.C.
In the matters of collection of Revenue, disputes could not be allowed to be determined in a perfunctory manner as had been done by the income Tax Appellate Tribunal
Order passed by the Tribunal was set aside and the appeal filed by the Revenue authorities would be deemed to be pending before the Tribunal to be heard and disposed of on merits in accordance with law
Appeal was allowed accordingly. CIT v. Muhammad Tariq Javaid 2000 PTD 2165 and Pakistan Industrial Gases Ltd. v. CIT and another 2000 PTD 2903 fol.
Judgment & Decree
MUHAMMAD SAIR ALI, J.
This is a case stated by the Lahore Bench of the Income Tax Appellate Tribunal at the instance of Commissioner of Income Tax and Wealth Tax, Faisalabad. The following questions of law have been framed for our consideration and reply:-- (i) "Whether under the facts and circumstances of the case the learned Income Tax Appellate Tribunal was justified in rejecting the department's appeal for non-filing of certified copies of impugned order by observing it as non-compliance of ITAT Rules." (ii) "Whether under the facts and circumstances of the case, the learned Income Tax Appellate Tribunal was justified in rejecting the department's appeal without providing an opportunity to the department to make up the deficiency, if any, observed/found by the Income Tax Tribunal."
2. After hearing the learned counsel, we will agree at the outset that the issue in hand already stands resolved in favour of the petitioner/Revenue by a Division Bench of this Court in re: CIT v. Muhammad Tariq Javaid 2000 PTD 2165. In that case, it was inter alia, held that Rule 11 of the ITAT Rules, 1981 had an independent status having no nexus with Order XLI, Rule 1 of C.P.C. Also that in matters of collection of Revenue the disputes could not be allowed to be determined in a perfunctory manner as had been done by the Tribunal. In another recent judgment in re: Pakistan Industrial Gases Ltd. v. CIT and another 2000 PTD 2903 another Division Bench of this Court disapproved the dismissal of appeal by the Tribunal for the reason that memo. of appeal contained argumentative grounds which was violative of rule 10 of the said rules.
3. For the various reasons recorded in C.T.R. No. 89/93, in which the issue in hand has been dealt with at length in the light of the aforesaid two judgments, we will return a negative answer to the questions. Resultantly, the appeal filed by the Revenue shall be deemed pending before the Tribunal to be heard and disposed of on merits in accordance with law. M.H./C-27/L Appeals disposed of.