Law: Income Tax Ordinance, 2001

Section: 122(C),114(4),114(6),116

THIS ORDER PASSED BY: NAZIR AHMAD, CHAIRMAN:--------------------- The above titled appeal on the behest of taxpayer is preferred against the impugned order dated 24.10.2016 passed by the learned CIR(Appeals-II), Islamabad on the grounds as set forth in the memo of appeal. 2. Brief facts of the case are that the Taxation officer initiated proceedings against the taxpayer after receipt of information from DHA, Islamabad that the taxpayer has purchased property for Rs.50,00,000/- on 14.04.2010. Notice u/s 114(4) of the Income Tax Ordinance, 2001 for filing of income tax return for the tax year 2010 was issued for compliance on 01.06.2011 but remained uncomplied with. Another show cause notice u/s 122(C) alongwith notice u/s 116 were issued but the same were not responded by the taxpayer. Accordingly, the Taxation officer finalized the assessment proceedings on the basis of available information at Rs. 54,50,000/-. 3. Being aggrieved with the treatment given by the Taxation officer, the taxpayer filed appeal before learned CIR(A), who dismissed the appeal being time barred, Feeling aggrieved with the treatment given by the learned CIR(A), the taxpayer has preferred appeal before this forum. 4. Initiating arguments, learned AR of the taxpayer contended that the taxpayer has not received any notice as the taxpayer resides in United States being US national and settled therein. According to learned AR, neither proper opportunity of being heard was given nor notices issued were served as such the ex parte order is illegal and unjustified. Learned AR further submits that appeal was filed before the learned CIR(A) after obtaining attested copies of the assessment order and the learned CIR(A) was not justified to dismissed the appeal being time barred on assumption that the order issued u/s 122C has been received by the appellant by next month of the…

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