Law: Income Tax Ordinance, 1979

Section: 139

(a) Income Tax Ordinance (XXXI of 1979)----S. 139---Appeal to High Court---Delay, condonation of---Appeal filed on 20-8-1997 against order dated 11-4-1996 alleged to be received by appellant on 24-6-1997---Validity---Appellant after receiving impugned order on 24-6-1997 sat over his own rights and did not file appeal, thus, he was not entitled to claimed relief, for which procedural law did not provide any favour---Office had initially returned appeal for removing objections within three days, but appellant had re filed the same after about 2-1/2 years of expiry of period of limitation---Appellant had mentioned in the appeal that limitation had expired on 22-8-1997, but had not filed application for condonation of delay---Such inordinate delay in filing appeal could not be condoned---High Court dismissed appeal in limine. Lahore Development Authority v. Muhammad Rashid 1997 SCMR 1224 rel. (b) Limitation--- ----Delay, condonation of---Scope---Such delay could be sought by making an application under relevant provision of law explaining each day of delay plausibly with reason duly supported by an affidavit. ORDER NOOR-UL-HAQ N. QURESHI, J.---The appellant/Commis­sioner of Income Tax/Wealth Tax, Companies Zone, Islamabad has filed the instant appeal under section 136 of the Income Tax Ordinance, 1979, against the order dated 11-4-1996 and has requested to decide the following question of law: Whether the learned ITAT was right in holding that action under section 66A cannot be taken even if an order which is erroneous and prejudicial to the interest of revenue is passed merely for the reasons that the assessing officer was apparently satisfied with the explanation of the assessee to notice under section 62 and has not therefore taken action under section 13 of the Income Tax Ordinance, 1979? 2. Arguments heard and record perused. 3. Learned counsel for the appellant contended that the old appeals pending since long were not placed before the Court, but the appellant has interest towards the appeal pending. On query raised by the Court about Office Objection, which was to be complied within three days, but neither the appellant nor its counsel ever cared about it…

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