Law: Income Tax Ordinance, 2001

Section: 214,214A

[Income Tax Ordinance (XLIX of 2001)]..........Section 214A,,. Miscellaneous Applicant,, Appeal was time-barred,, Appellant sought condonation of delay in filing of appeal which was due to Eid-ul-Fitr holidays as stated by the applicant,, Since the delay in filing of appeal was not deliberate or intentional, therefore, the same was condoned by the learned Tribunal,, (b) Income Tax Ordinance (XLIX of 2001),, Sections 111(1)(b), 114(4), 122C read with 111,,. Appeal,, Tax-payer purchased a vehicle and accordingly, he was required to furnish return of income by way of issuance of notice under Section 114(4), followed by a reminder under Section 122C read with Section 111, remained uncomplied with, taxation officer finalized provisional assessment under Section 122C by making addition under Section 111(l)(b), appeal before CIR(A) who upheld the same,,. Tax-payer stated that car in question was purchased by him in tax year 2006 and not 2008, proof of payment i.e., copy of certificate of registration showing date of registration in the name of appellant alongwith receipt of sale was also submitted before the Court,, Learned Tribunal set aside the orders passed by both authorities below on the issue under consideration and remanded the matter to taxation officer with the direction to obtain the return/wealth statement and proof of investment against the declared assets and finalize assessment after ascertaining the authority of the documents placed before him after affording an adequate opportunity of being heard to the taxpayer,.. The tax-payer was also directed to make sure his presence during assessment proceedings enabling the assessing authority to reach at just conclusion,, JUDGMENT The titled miscellaneous application as well as appeal has been filed at the instance of the taxpayer/applicant. Through MA (Cond.) No.22/LB/2012 the taxpayer seeks condonation of delay in filing of appeal bearing ITA No. 1646/LB/2011. Therefore, the above titled miscellaneous application as well as appeal is disposed as under:- MA (Cond.) No.22/LB/2012: 2. The learned counsel has apprised the court that the appeal of the taxpayer bearing ITA No.l646/LB/2012 is time barred. Therefore,…

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