Law: Income Tax Ordinance, 2001

Section: 111,114(4),122C,127,130(1),218(2),

THIS ORDER PASSED BY: MIAN SAEED IQBAL, ACCOUNTANT MEMBER---------------- The appeal has been filed by the appellant against the order No. 276/2013 dated 29.04.2013 passed by the Learned Commissioner Inland Revenue (Appeals-III), Islamabad on following grounds:- 1. That the learned CIR(A) was not justified to entertain an appeal, against order passed u/s 122C of the Income tax Ordinance, 2001 as by virtue of section 127 of the ITO, 2001, provisional assessment order u/s 122C is not appealable. 2. That the learned CIR (A) was not justified to entertain an appeal, barred by time for almost one year as demand Notice together with assessment Older was issued through Register post on 08.04.2010 which is a valid service u/s 218(2) of the ITO, 2001 but the appeal has been filed on 29 03.2011. 3. That the learned CIR (A) was not justified to entertain an appeal barred by time as delay for each & every day has to be sufficiently explained Delay for a single day is not even condoned by the higher appellate fora, in the respect, reliance is placed on ATIR (Headquarter), Islamabad ITA No 469/IB/2011 dated 06.03.2012. 4. That the learned CIR (A) was not justified to entertain an appeal barred by time without condonation of delay therein. 5. That the learned CIR(A) was not justified to decide an appeal barred by time as the taxpayer was well aware of his outstanding demand due to issuance / service of notices u/s 130(1) of the ITO, 2001 dated 24 06.2010, 22.10.2010, 03.11.2010. 6. That the learned CIR(A) was not justified to cancel the order on the observation that section 122C is not applicable retrospectively as the Hon'ble Lahore High Court, Rawalpindi Bench, Rawalpindi vide I.T.R. No. 4/2012 dated 13.11 2012 has decided that sections 122C is applicable retrospectively. 2. Brief facts of the case are that the appellant had purchased a plot at Choke Hayat Rawalpindi on 15.02.2007 for Rs. 2,700,000/- Notices were issued u/s 114(4) & 122C of the Income Tax Ordinance, 2001 were not complied with. Due to continuous non compliance of notices, the officer proceeded to finalized the…

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