Law: Income Tax Ordinance, 2001

Section: 221

Income Tax Ordinance (XLIX of 2001)--- ----S.221---Rectification of mistake---Application for recall of order---Appellate Tribunal had recalled its order twice for the same cause---Every time after getting recall of the order the applicant had kept sleep---Such attitude of the applicant was evident of his utmost desire to keep the matter pending unnecessarily as long as possible---Said type of behavior was not tolerable, however, for the sake of justice and fair play, Appellate Tribunal afforded a last chance to applicant to represent his case---Prayer was allowed and main order was restored to its original number---Counsel of the taxpayer was burdened with special cost of Rs.500 for filing frivolous applications and irresponsible attitude, which caused wastage of precious time of the Tribunal and also to curb wrong practice---Appellate Tribunal directed that the amount of costs be deposited in the account of Lahore Tax Bar Association for Tribunal's Bar Renovation Fund Account. ORDER ANWAAR UL HAQ (JUDICIAL MEMBER).---Through the titled miscellaneous application, the taxpayer has sought recalling of order passed by this Tribunal in S.T.A. No.383/LB/2009 dated 1-10-2013, whereby appeal of the taxpayer was dismissed for non-prosecution. 2. The close perusal of record reveals that the main appeal of the taxpayer was filed on 3-11-1999 before the Customs Excise and Sales Tax Appellate Tribunal, which was duly admitted on 11-11-1999. Record further shows that the appeal was fixed many times but every time it was adjourned due to one reason or another, mostly on the request of the counsel. Afterward, in 2009 the case was transferred to the ATIR due to change of jurisdiction. A simple glance of order sheet depicts that about five adjournments were afforded by this Tribunal on specific request of learned counsel of taxpayer. Accordingly, on 8-9-2010 the case was proceeded ex parte. The taxpayer filed miscellaneous application for seeking recalling of ex parte order, which was accepted and main appeal was restored for regular hearing vide M.A. No. 393/LB/10 dated 15-11-2010. 3. It is astonishing to note that this time too no one appeared on behalf of the taxpayer in…

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