Law: Income Tax Ordinance, 2001

Section: 131,132(2)

Law: Income Tax Appellate Tribunal Rules, 2005

Section: 20(2)

Income Tax Ordinance (XLIX of 2001)----Ss. 131 & 132(2)---Income Tax Appellate Tribunal Rules, 2005, R.20(2)---Dismissal of appeal in default---Application for restoration of appeal contending that next date of hearing which was 27-9-2010, was inadvertently noted in his diary as 29-9-2010---Non-appearance of taxpayer on the date of hearing was not wilful and intentional, which was duly supported by the affidavit---Application for restoration of appeal was allowed in the interest of justice and fair play, and earlier ex parte order was recalled and appeal was restored at its original number. THIS ORDER PASSED BY: Through the titled miscellaneous application, the Registered person/Applicant seeks recall of ex parte ATIR order dated 27-9-2010 recorded in STA No.960/LB of 2009. Learned counsel for the Registered Person/Applicant has apprized the Court that on 26-8-2010 Mr.Abuzar Hunain, Advocate appearing on behalf of the Registered Person/Applicant noted the next date of hearing on the case file as 27-9-2010 but inadvertently noted the said date of hearing in his Personal Diary as 29-9-2010. Due to non-appearance on the date of hearing i.e. 27-9-2010 the appeal of the Registered Person/Applicant was dismissed for non-prosecution by resorting to provisions contained in section 132(2) of the Income Tax Ordinance, 2001 read with Rule 20(2) of the ITAT Rules, 2005. In order to lend credence to his submissions, he has furnished…

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