Law:

Section:

ORDER Ch. Shahid Iqbal Dhillon (Judicial Member). This miscellaneous application has been filed by the taxpayer Peeking recall of the Tribunal's order bearing ITA No 644/LB/2014 (tax year 2011) dated 05.05 2016 on the following grounds - (i) "That the above order of ATIR was passed on departmental appeal against the order of the CIR(Appeals-II, Lahore (ii) That appeal hearing of ATIR was fixed for 05 05.2016 whereas appellant received this notice on 05.05.2016 thereby leaving no time for the appellant to respond and ask his counsel to appear." 2. Both the parties have been heard and relevant record perused. 3. Perusal of the record shows that the aforesaid appeal was filed by the department on the ground that the learned CIR(A) was not justified in partial modification in the order of the OIR without any solid reasons and documentary proof The appeal came up for hearing before the Division Bench of this Tribunal on 05 05.2016 and was decided in the absence of the taxpayer / respondent Through the above…

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