Law: Income Tax Ordinance, 2001

Section: 127,210,66A,134

[Income Tax Ordinance (XLIX of 2001)]........Sections 210, 127,, Income Tax Ordinance (XXXI of 1979),, Sections 66A, 134,, Applications for condonation of delay,.. Applications were time barred by 38 days,, It was argued that in a decision of this Tribunal referred supra, it was held that it is well established principle of law that where a person has been pursuing his case in a different forums believing that his action is within the framework of law, he become entitled for condonation of delay when these proceedings form irregularity or lacking jurisdiction,, Tribunal reached the conclusion that the reasons of delay in pursuing the case in a different forum by the applicant believing that his action was within the framework of law, entitle him for condonation of delay, particularly in light of the citations mentioned above,.. The applicant had shown sufficient reasons and plausible cause for getting condonation of delay,... Tribunal allowed the applications filed for condonation of delay in filing of the appeals,, Abdul Wahab Versus CIR 2006 PTD 476, Shirin Versus Fazal Muhammad 1995 SCMR 584, M/s. Rakhshani Builders, Quetta Versus CIR(A) Hyderabad 2011 PTD (Trib.) 2758 referred/followed. I.T.R. No. D-12/2006, dated 31/03/2006 relevant. ORDER These miscellaneous applications for condonation of delay have been filed by the taxpayer/applicant and requested us to condone the delay and hear the appeal on merits. The grounds taken up by the applicant are as follows:- i) That the appeal against the order passed u/s 66A of the Repealed Income Tax Ordinance was required to be filed in the learned Tribunal Income Revenue u/s 134 of the Repealed Income Tax Ordinance 1979; ii) That however due to the reason that under the Income Tax Ordinance 2001 all appeals against the orders passed by the learned Commissioner of Income Tax or passed by any subordinate authority to whom power delegated by the Commissioner u/s 210 of the Income Tax Ordinance 2001 are required to be filed with Commissioner (Appeals) under section 127 of the Income Tax Ordinance 2001; iii) That inadvertently and due to the misunderstanding as narrated in para 2 above the appeal against the order passed…

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