Law: Appellate Tribunal Inland Revenue Rules, 2010

Section: 15

Law: Income Tax Ordinance, 2001

Section: 153,161,205

Appellate Tribunal Inland Revenue Rules, 2010--- ----R.15---Income Tax Ordinance (XLIX of 2001), Ss.161, 205 & 153---Defective appeals etc.---Assessing authority finalized the order under Ss.161/205 of the Income Tax Ordinance, 2001 by treating the company as taxpayer-in-default---Appeal was rejected by the First Appellate Authority in limine on the ground that the grounds of appeal and memo. of appeal were unsigned---Validity---Appeal of the taxpayer was dismissed in limine as the appeal papers including memo of appeal presented were unsigned---Defect pointed out by the First Appellate Authority was curable and the taxpayer should have been given an opportunity to make good the such deficiency---Although there were no express provisions of law for providing opportunity to taxpayer to remove the deficiencies in memorandum of appeal at first appeal stage; however, R.15 of the Appellate Tribunal Inland Revenue Rules, 2010, inter alia, provided that where a memorandum of appeal was not filed in the manner specified, the appellant shall be given time to make the same in conformity with the provisions of rules---Matter was remanded to First Appellate Authority with the direction to the taxpayer to remove the deficiency in memorandum of appeal; and to provide an opportunity to taxpayer to remove deficiency detected in appeals papers within 15 days---If the taxpayer failed to do so then the First Appellate Authority shall proceed against the taxpayer in accordance with law---Order of First Appellate Authority was vacated and the matter was remitted to him for fresh decision. ORDER CH. ANWAAR UL HAQ (JUDICIAL MEMBER).---The titled appeal pertaining to tax year 2010, has been preferred at the instance of taxpayer calling in question the impugned order dated 11-1-2012, passed by the learned CIR (A), Multan. 2. Briefly stated, the relevant facts are that the taxpayer in this case is a private limited company derives income from manufacturing and sale of cosmetics. The taxpayer being a prescribed person in terms of section 153 of the Income Tax Ordinance, 2001, was under obligation to deduct withholding tax while making payments under different heads. During scrutiny…

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