Law: Sales Tax Act, 1990

Section: 26(1),6,33(1)

ORDER IKRAM ULLAH GHAURI, JUDICIAL MEMBER :- This appeal has been filed by the Revenue against the order No. 02/2012 dated 26.10.2012 passed by the learned Commissioner Inland Revenue (Appeals-IV), Islamabad on the following grounds:- 1. That the order of the learned CIR (A) is bad in law and contrary to the facts of the case. 2. That the learned CIR(A) was not justified to annul the ONO as the taxpayer was serve with proper notices and was given ample opportunities for production of record and defend the case during adjudication proceedings. 3. That the learned CIR(A) was not justified to annul the ONO without giving opportunity to assessing officer to defend the case. 4. That the learned CIR(A) should have remanded the case to the assessing authority for examining the record produced before him and not to pass his own judgment as he is not an assessing authority. 5. That the appellant may be allowed to alter, amend, or add more grounds of appeal at the time of hearing. 2. Brief facts of the case are that it was observed by the ACIR that the appellant was registered with the sales tax department but had not filed sales tax returns for the periods July 2011 to September 2011. This was held to be in violation of section 6 and 26(1) of the Sales Tax Act, 1990. A show cause notice was issued to the appellant which was not responded. Thereafter one more notice was issued, which was again not responded. Accordingly the Officer of the department imposed a penalty of Rs. 25,000/- under section 33(1) of the Sales Tax Act, 1990 for not filing…

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