Case Details

Citation(s)
2016 SLG 1106 2016 SLD 1106
Appellate Tribunal Inland Revenue, Lahore
M.A. (R) No. 65/LB/2016, Date of hearing 26 05 2016, Date of Order 06 06 2016
CH. SHAHID IQBAL DHILLON, JUDICIAL MEMBER AND MUHAMMAD RAZA BAQIR, ACCOUNTANT MEMBER
Applicant by: Mr. Kashif Azhar, D.R.
Respondent by: Mr. Ahsan Gohar, Advocate.

The Commissioner Inland Revenue, RTO, Lahore ... --Appellant

VS

M/s. Rehman HR Services, (Pvt, ) Ltd, 23-Syed Mouj Darya Road, Lahore ..... --Respondent

Law: Income Tax Rules, 2002

Section: 73

Law: Income Tax Ordinance, 2001

Section: 182(1A)

ORDER CH. SHAHID IQBAL DHILLON, (JUDICIAL MEMBER), This miscellaneous application preferred on behalf of the department seeking rectification of the order passed on 25.11.2015 by the Tribunal against the order 19-03-2015 passed by the learned CIR (Appeals-III), Lahore 2. Brief facts of the case are that the taxation officer imposed penalty on the taxpayer considering him being a prescribed person as he failed to e-file monthly statement of withholding tax in time for the months of July, August & September, 2013 u/s 165 read with Rule 73 of the Income Tax Rules, 2002. The taxation officer issued notice u/s 182(1A) to seek the explanation of the taxpayer but no explanation was submitted. Therefore, the taxation officer imposed penalty at Rs. 1,50,000/- Being aggrieved with the treatment, the taxpayer filed appeal before the learned CIR(A) who dismissed the appeal The treatment accorded by the learned CIR(A) was challenged before the Tribunal. The Division Bench of this Tribunal after considering the arguments of both the parties and keeping in view the judgment of the honorable Lahore High Court cited as…
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