Law: Income Tax Ordinance, 1979

Section: 154,63,13(1)(aa)

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)(i)(a)

Income Tax Ordinance (XXXI of 1979)---Ss. 154, 63 & 13(1)(aa)---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)(i)(a)---Service of notice---Signatures on acknowledgment of notice served were found to be different from the complainant's signatures on other documents/returns---Ex parse assessment was illegal as there was no evidence of proper service of any statutory notice prior to its completion---Framing of ex parte assessment involving addition under S.13(1)(aa) of the Income Tax Ordinance, 1979, thus constituted "maladministration" and the matter fell within the jurisdiction of Federal Tax Ombudsman---Federal Tax Ombudsman recommended that action be taken under S.122A of the Income Tax Ordinance, 2001 to cancel the ex parte assessment for the year 1998-99 and to reframe the assessment after allowing the complainant a proper opportunity of hearing. FINDINGS/DECISION JUSTICE (RETD.) MUNIR A. SHAIKH, (FEDERAL TAX OMBUDSMAN).---This is a complaint against an ex parte income tax assessment under section 63 of the repealed Income Tax Ordinance, 1979 for the assessment year 1998-99 in the complainant's case. The main points in the complaint are as follows:--- (i) The complainant is engaged entirely in the cultivation of land in District Rahim Yar Khan and Chak No.8 M.L. and is neither running any business nor derives income from property. (ii) The complainant received a letter dated 25-11-1998 followed by a notice under section 56 dated 24-2-1999 for the assessment year 1998-99 which was attended through his A. R. who filed power of attorney, return of income for the year 1998-99, wealth statement and khasra gardawari together with a letter of explanation. (iii) Thereafter no communication whatsoever was received from the Assessing Officer till the complainant was informed by the Taxation Officer, Circle-21 Rahim Yar Khan of a heavy tax demand which had been intimated through transfer of the complainant's file by the Assessing Officer, Circle-9, Piplan. (iv) The complainant took up the matter with the department but in the meantime the file was retransferred to Circle-9, Mianwali where the complainant applied for certified…

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