| Citation(s) |
|---|
| 2015 SLG 821 2015 SLD 821 |
Income Tax Appellate Tribunal, Islamabad
STA No. 93/IB/2013, 90/IB/2013, Tax Year August 1999 to June 2002, DATE of Hearing 29.07.2015, DATE of Order 11.08.2015
SHAHID MASOOD MANZAR, JUDICIAL MEMBER AND, JEHANZEB MEHMOOD, ACCOUNTANT MEMBER
Appellant By Mr. Mohay u Din Ismail, DR,
Respondent By Mian Nazir Azhar, Advocate Appellant By Mian Nazir Azhar, Advocate,
Respondent By Mr. Mohay u Din Ismail, DR
STA No. 93/IB/2013, 90/IB/2013, Tax Year August 1999 to June 2002, DATE of Hearing 29.07.2015, DATE of Order 11.08.2015
SHAHID MASOOD MANZAR, JUDICIAL MEMBER AND, JEHANZEB MEHMOOD, ACCOUNTANT MEMBER
Appellant By Mr. Mohay u Din Ismail, DR,
Respondent By Mian Nazir Azhar, Advocate Appellant By Mian Nazir Azhar, Advocate,
Respondent By Mr. Mohay u Din Ismail, DR
M/s OGDCL, Islamabad court --Appellant
VS
CIR(Zone-I), LTU, Islamabad court. --Respondent AND CIR(Zone-I), LTU, Islamabad court. --Appellant Vs M/s OGDCL, Islamabad court --Respondent
Law: Sales Tax Act, 1990
Section: 11(5),74,45B(3)
ORDER This order is delivered by Mr. These two appeals have been filed by M/s Oil & Gas Development Company Ltd., Islamabad and Commissioner Inland Revenue, Zone-I, Large Taxpayer Unit, Islamabad respectively (hereinafter called as the appellants) against the Order-in-Appeal No.ST-394/2011 dated 22.01.2013, passed by the learned Commissioner Inland Revenue (Appeals)-II, Islamabad on the grounds as set forth in the memo of appeals. 2. Precisely, the stated facts of the case as recapitulated from the available case record are that the respondent department issued show cause notice vide C.No.167 dated 08.11.2012 and it was alleged that the appellants have not deposited sales tax amounting to Rs.52,041,932/- on supply of Liquefied Petroleum Gas (LPG) relating to the tax period August 1999 to June-2002.After hearing the concerned parties, the Assistant Commissioner IR, Audit-III, Zone-I, LTU, Islamabad passed Order-In-Original No. 08/2013 dated 21.11.2012 and adjudged sales tax amounting to Rs.52,041,932/- against the appellant along with default surcharge besides imposition of penalties. 3. Being dissatisfied by the aforesaid order, the appellant filed appeal before the Commissioner Inland Revenue (Appeals)-II, Islamabad. After hearing the panties, the learned Commissioner Inland Revenue (Appeals)-II remanded back the case to the assessing officer for denovo consideration vide Order-In-Appeal No394/2011 dated 22.01.2013. 4. Being aggrieved by the aforesaid impugned order and hence the present appeal No. STA.93//B/13:- 5. We have keenly heard the representatives of both the rival parties at length and have minutely perused the available case record. In our considered opinion, the moot question involved in the instant case is the time limitation for assessment under section 11(5) of the Sales Tax Act, 1990 which has not been addressed by the adjudicating fora below. In view of this foremost matter, without deeper appreciation other facts of the case, we would like to dilate upon the limitation issue involving the time period prescribed under section 11(5) ibid for issuance of show cause notice. 6. Perusal of the case record reveals that the show cause notice was…
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