| Citation(s) |
|---|
| 2015 SLG 1812 2015 SLD 1812 2015 PTD 919 |
Appellate Tribunal Inland Revenue
M.A. (AG) No. 43/LB and S.T.A. No. 482/LB of 2014, decided on 26th November, 2014. DATE of hearing: 23rd October, 2014
NAZIR AHMAD, JUDICIAL MEMBER AND FIZA MUZAFFAR, ACCOUNTANT MEMBER
Abuzar Hussain for Applicant (in M.A. (AG) No. 43/LB of 2014). Irshad Hussain, D.R. for
Respondent (in M.A. (AG) No. 43/LB of 2014). Abuaar Hussain for Applicant (in S.T.A. No. 482/LB of 2014). Irshad Hussain, D.R. for
Respondent (in S.T.A. No. 482/LB of
M.A. (AG) No. 43/LB and S.T.A. No. 482/LB of 2014, decided on 26th November, 2014. DATE of hearing: 23rd October, 2014
NAZIR AHMAD, JUDICIAL MEMBER AND FIZA MUZAFFAR, ACCOUNTANT MEMBER
Abuzar Hussain for Applicant (in M.A. (AG) No. 43/LB of 2014). Irshad Hussain, D.R. for
Respondent (in M.A. (AG) No. 43/LB of 2014). Abuaar Hussain for Applicant (in S.T.A. No. 482/LB of 2014). Irshad Hussain, D.R. for
Respondent (in S.T.A. No. 482/LB of
Messrs NOON TEXTILE MILLS LTD., BHALWAL
VS
C.I.R., R.T.O., SARGODHA
Law: Sales Tax Act, 1990
Section: 2(5AC),3,4(c),6,8,8(1)(caa),11,22,23,26, 33(5),34,46,73
Law: Appellate Tribunal Inland Revenue Rules, 2010
Section: 10
ORDER NAZIR AHMAD, (JUDICIAL MEMBER).--The titled miscellaneous application as well as appeal has been filed at the instance of the registered person. Through MA(AG) No.43/LB/2014, the registered person seeks permission to file additional grounds in respect of sales tax appeal bearing S.T.A. No.482/LB/2014. The representatives of both the parties are present and heard at length, therefore, the above titled miscellaneous application as well as appeal is disposed of as under : - M.A. (AG) N0.43/LB/2014 2. Through the instant miscellaneous application, the learned counsel appearing on behalf of the registered person has sought permission to take additional grounds, which according to him, go to the root of the case. On the other hand, learned DR appearing on behalf of the department has objected that the additional grounds taken as per instant miscellaneous application being filed contrary to the provisions of rule 10 of ATIR, Rules, 2010, are not entertainable. 3. Arguments heard and record perused. Before dilating on the issue regarding maintainability of the additional grounds taken by the registered person as per instant miscellaneous application, it would be in the fitness of things to have a glance on the Rule 10 of the ATIR, Rules, 2010, which reads as under:- "10. Contents of memorandum of appeal.--Every memorandum of appeal shall be written in Urdu or English and shall set forth concisely and under distinct heads, the specific grounds of appeal without any arguments or narrative and such grounds shall be numbered consecutively." 4. The language of the above Rule is self explanatory without any ambiguity therein. From bare perusal of the same, it can easily be gathered that every memorandum of appeal should be consisted of specific grounds, without any narration or argument. Perusal of the instant miscellaneous application reveals that argumentative additional grounds have been taken therein, which being in violation of above mentioned Rule are not entertainable. Thereby, rejected. 5. Title appeal has been directed against the Order-in-Appeal No.306/2014 dated 30-4-2014 recorded by CIR(Appeals), Faisalabad. 6. Briefly stated facts of the case are that as…
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