Law:

Section:

Income Tax Ordinance (XLIX of 2001)- -Ss. 117 & 114-Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss. 10 & 2(3)-Return of income-Notice of discontinued business-Deletion of National Tax Number (NTN)-Maladministration- Scope- Complaint against inordinate delay in deletion of complaint's name from the list of NTN holders and against issuance of notices to complainant for furnishing return of income-Contention of complainant was that despite various applications to the Department intimating closure of business and request for issuance of NOC for deletion of its name from list of NTN holders, no response was forthcoming from the Department and instead notices under S. 114 of the Income Tax Ordinance, 2001 were issued to the complainant for furnishing return of income-Validity-Under S. 117 of the Income Tax Ordinance, 2001 any person discontinuing business was required to give notice to the Commissioner Inland Revenue to the such effect within a period of fifteen days and the Complainant, in the present matter, neither disclosed the exact date of closure of business nor furnished any such notice-Department, under such circumstances, had no option except to serve notices to complainant to furnish fresh return of income under S. 117 of the Income Tax Ordinance, 2001-Federal Tax Ombudsman observed however, that the Department had not disposed of the complainant's application, which was the Department's responsibility, in order to enable the complainant to seek further legal remedy and such inattention to the applications of the complainant tantamount to maladministration under S. 2(3) of the Establishment of Office of Federal Tax Ombudsman Ordinance, 2000-Federal Tax Ombudsman recommended the Department to direct the concerned Commissioner to dispose of the complainant's application for deletion its name from list of NTN holders within a period of 21 days after providing opportunity of hearing to the complainant-Complaint was disposed of accordingly. THESE FINDINGS/RECOMMENDATIONS DELIVERED BY: ABDUR RAUF CHAUDHRY, FEDERAL TAX OMBUDSMAN:--------------- This complaint is filed under section 10(1) of the F.T.O. Ordinance, 2000 (F.T.O.…

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