Law: Income Tax Ordinance, 2001

Section: 170,171

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3),

(a) Income Tax Ordinance (XLIX of 2001)---Ss. 170 & 171---Establishment of the Office of Federal Tax Ombudsman Ordinance, (XXXV of 2000), S.2 (3)---C.B.R. Circular No.15 of 1997 dated 6-11-1997---Refund---Retrenchment from service under golden handshake scheme---Pretext, loss of assessment record---Refund claim was not processed by the Department on the ground that returns and other records were not available and inference was drawn that the complainant had not filed returns---Validity---Complainant had approached concerned officials several times after the announcement of the apex court for its implementation and payment of resultant refund and compensation due to him but there was no response---In case any document was required by the Department to dispose of refund claim, the same should have been formally requisitioned by issuing notice to the complainant---No notice was issued and the Department seeked to further delay matters on the pretext of loss of complainant's assessment record---Application filed by the complainant seeking payment of refund and compensation cite the complainant's National Tax Number which showed that the complainant was indeed borne on the Departmental record as a taxpayer and Department should have taken action to implement the of apex court and issued any refund found due to the complainant as a result of income tax deducted at source on lump sum payment of golden handshake amount---Delay in issuance of refund was tantamount to maladministration---Delay also created the complainant's right to receive compensation under S.171 of the Act---Federal Tax Ombudsman recommended Federal Board of Revenue to direct the Chief Commissioner to issue refund due /compensation due, as per law, within 21 days. 2006 PTD 2277 rel. (b) Establishment of the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)--- ----S.2(3)-Maladministration---Loss of assessment record-Non-availability of complainant's assessment record in the Department was a serious lapse on the part of Departmental officials concerned as being custodian of all taxpayer's records; it was the Department's responsibility to keep the record in safe custody and ensure its…

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