Law: Income Tax Ordinance, 2001

Section: 122(1),122(5),122(9)

ORDER MASOOD AKHTAR SHAHEEDI (Accountant Member)... This titled miscellaneous application has been filed by the department for recalling of ex-parte order dated 05 10.2015 passed by this Tribunal in ITA No.997/LB/2010. 2. The learned DR contended that ground of appeal No l was not discussed while adjudicating the appeal by the Tribunal vide order ITA No.997/LB/201 0 dated 05.10 2015 He further contended that ground Nos.5, 6. 7 & 8 of the appeal related to deletion of additions made u/s 21(l) have been rejected by the Tribunal with the observation that additions were not confronted to the taxpayer which is against the facts of the case as the additions were properly confronted to the taxpayer. In view of his contentions he prayed for recall of order dated 05.10.2015 3. We have heard the arguments of the parties and perused the impugned order As far as the non-adjudication of ground of appeal No.4 is concerned we agree with the learned DR. however regarding grounds of appeal Nos. 5, 6, 7, & we do not agree with him for the reasons that the same have properly been discussed and decided through the order sought to be recalled The miscellaneous application to the extent of Ground No.4 is allowed the same is decided as under: 4. A sum of Rs.30,288,695/- was added by the Taxation Officer on account of sales worked out on the basis of rates notified PSMA on appeal the CIR(A) deleted the addition for the reasons…

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