Law: Income Tax Ordinance, 2001

Section: 15,50(4),52,153,161,205

ORDER The above titled appeal has been filed by the taxpayer against an Order No. 199/2014 dated 23.10.2014 passed by the learned Commissioner Inland Revenue (Appeals-Ill), Rawalpindi. The taxpayer has contested the appeal before this Tribunal on the following grounds:- 2. That order u/s 161/205 is illegal void ab-intio and without jurisdiction. 3. That the ex-parte order is illegal. It should be kept in mind that mere issuance of a notice is not sufficient unless it is validly served. 4. That it is golden principle of natural justice that no one should be condemned unheard and Superior Courts have laid a great emphasis on it. Guidance may be sought from the cases reported as 1994 SCMR 2232, PLD 1990 SC 666, PLD 1964 SC 673, 1988 CLC 1318, 1981 CLC 909 and 1981 CLC 1654. 5. That no even single payment exceeds thrash hold limit. 6. That the case was fixed for 14.03.2014 and ex-parte order was passed on 30.04.2014. 7. That the D.C has also ignored F.B.R Circular No.586 dated 30.06.1992 which is binding on him. 8. That the taxpayer not made any request for adjournment on due date. 9. That the CIR (A) was not justified to reply on the statement of DCIR. 10. That the taxpayer duly deducted taxes where applicable. 11. That the (learned D.C has adopted a very narrow and pedantic approach overlooking the correct law on the subject and correct lawful jurisdiction on the case and by passing the real facts and without probing into those facts which were available on record. 12. That Without prejudice of the other submissions, on Show Cause Notice there is no mens rea attributed to the respondent, hence no punitive provision of the Income Tax is attracted to the appellant case. 13. That without prejudice a case of legitimate error could not be equated with a willful evasion specially when there is no motive for evasion involved, thus under the circumstances of the case, the appellant is not liable to any penal provision of Chapter x of the Income Tax Ordinance 2001. 2. Brief facts of the case as narrated in the impugned order are that the taxpayer being a Pharmaceutical company is engaged in manufacturing of Medicine. Proceedings were initiated u/s 161/205 in the case of…

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