Law: Income Tax Ordinance, 2001

Section: 136

Law: Limitation Act, 1908

Section: 5

(a) Income Tax Ordinance (XXXI of 1979)--- ----S. 136---Limitation Act (IX of 1908), S. 5---Appeal to High Court---Delay, condonation of---Scope---Defaulting party would be bound to seek condonation of delay by making an application explaining each's delay with plausible reasons duly supported by affidavit. (b) Income Tax Ordinance (XXXI of 1979)---S. 136---Appeal to High Court---Delay of one year and nine months, condonation of---Impugned order dated 21-5-1998 alleged by appellant received by him on 14-12-1999, whereas appeal was filed on 12-2-2000---Validity---Appellant had filed appeal without application for condonation of such delay---Law would favour vigilant and not indolent---Delay in filing appeal had occurred due to indolence and negligence on part of appellant, for which opposite party would not be penalized---High Court dismissed appeal for being time barred. Nazakat Ali v. WAPDA through Manager and others 2004 SCMR 145; Amanullah Soomro v. P.I.A. through Managing Director/Chairman and another 2011 SCMR 1341 and Bashir Ahmad v. Muhammad Sharif and 4 others PLD 2001 SC 228 rel. (c) Administration of justice--- ----Law would support vigilant and not indolent. Nazakat Ali v. WAPDA through Manager and others 2004 SCMR 145; Amanullah Soomro v. P.I.A. through Managing Director/Chairman and another 2011 SCMR 1341 and Bashir Ahmad v. Muhammad Sharif and 4 others PLD 2001 SC 228 rel. 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 21-5-1998 and has requested to decide the following question of law:-- (1) Whether the facts and in the circumstances of the case, the learned ITAT was justified in holding that the provisions of section 5(1)(c) of the Income Tax Ordinance, 1979 do not empower the Commissioner to assign the jurisdiction to Tax Recovery Officer for receiving the statement under sections 139 to 143 and to act as DCIT in terms of section 2(17A) of the Ordinance for the purposes of levying penalty under section 108 of the aforesaid Ordinance?" 2. Arguments heard and record perused.…

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