Law: Income Tax Ordinance, 2001

Section: 122C

THIS ORDER PASSED BY: SHAHID MASOOD MANZAR --------------- The applicant has filed a Miscellaneous Application for condonation of delay and appeal against the Order No. 864/2015 dated 30.10.2015 passed by the learned Commissioner Appeal whereby he dismissed the appeal on the ground of limitation. Now the applicant has contested the Miscellaneous Application as well as main appeal on the following grounds: - (GROUNDS OF M.A. (COND.) "1. That the appellant has filed the above titled appeal before this honourable Appellate Tribunal, grounds of which may kindly be treated as part and parcel of this application. 2. That no order was received by appellant or her mother at any point of time. 3. That as soon as it came to knowledge of appellant she has applied a copy of the order and filed the tax return, required to be filed under section 122C of the Income Tax Ordinance, 2001. The appellant has received the copy of the Order of Assistant Commissioner Inland Revenue, regional Tax Office, Islamabad on 29.05.2015. 4. That after appellant came to know that an appeal lies against the order of ACIR in Commissioner Inland Revenue (Appeals-II) and therefore, it has to exhaust this remedy and by filing this appeal. 5. That appellant is confident that the CIR(A) passed an illegal and void order and fully confident that the balance of convenience lies against the department and in favour of appellant. 6. That the delay in filing appeal was neither deliberate nor intentional. There is no willful or deliberate delay in filing of the appeal on part of the appellant. Since the matter was not intentionally or deliberately delayed, there is no fault of the appellant. The appellant deserves condonation of the delay for late filing of appeal." GROUNDS OF APPEAL "2. That the CIR (A) was not justified in counting limitation of time from the dale of order instead of the date which come to the knowledge of taxpayer. 3. That the CIR(A) was not justified the point that neither the show cause notice nor the order of ACIR was ever served upon the appellant. The proceedings held by the ACIR is ultra vires and against the all cannons of justice. 4. The proceedings held against the applicant were…

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