Law: Income Tax Ordinance, 2001

Section: 21,21l,21(l),113,122(1),121(1)(d),152,17 4,177(1),Clause72(A) ofthePart-IV oftheSecond Schedule

THIS ORDER PASSED BY: SHAHID MASOOD MANZAR, JUDICIAL MEMBER:--------------- The above titled appeal has been filed by the taxpayer against an Order No. 777/2015 dated 22.05.2015 passed by the learned Commissioner Inland Revenue (Appeals-II), Islamabad. The taxpayer has contested the appeal before this Tribunal on the following grounds:- "1. That the order passed by the learned Commissioner Inland Revenue (Appeals-II), RTO, Islamabad hereinafter referred to as "CIR (appeals)" in the matter of amended assessment order, passed by the Deputy Commissioner Inland Revenue, Audit-I, Zone-II, RTO), Islamabad hereinafter referred to as "Revenue Officer" under section 122(1) of the Income Tax Ordinance 2001, hereinafter referred to us "Ordinance" for the tax year 2013 dated May 23, 2013 is bad in law, arbitrary, vague and contrary to the facts and circumstances of the case. 2. That the CIR (Appeals) is wrong to confirm the add backs made out from Hajj related expenses of the Appellant to the extent of 10% under the following heads of accounts:- Head of account Declared as per return (Rupees) Add back confirmed by CIT(A) (Rupees) Expenses on visit for Hajj Arrangments 749,400 74,940 Misc. Hajj Expenses 1,910,200 191,020 Maktab and Moalam 1,990,000 199,000 Residential Expenses 10,655,000 1,065,500 Total 15,304,600 1,530,460 3. That the lump sum add back made to the income of the taxpayer to the tune of Rs. 1,530,460/- in terms of section 21 read with section 174 are against the provision of to the Income Tax Ordinance,2001." 2. Brief facts of the case as mentioned in the impugned order are that appellant is a private limited company engaged in the business of providing facilities for Hajj, Umrah and other travelling services, filed Income Tax for tax year 2013 declaring total income of Rs.984,563/- which is deemed to be assessed under section 120 of the Income Tax Ordinance, 2001. The case of the taxpayer was selected for audit u/s 214C and the taxpayer was intimated through notices but neither appeared any one nor received any reply from the taxpayer. Accordingly, the Deputy Commissioner Inland Revenue had no option but to initiate the proceeding on the basis of best…

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