Law: Income Tax Ordinance, 2001

Section: 111,111(1)(d)(ii),120,121(1)(d),174(2),1 77,214C

THIS ORDER PASSED BY: MUHAMMAD WASEEM CH., JUDICIAL MEMBER:---.--- The instant appeal has been filed by the taxpayer against the impugned appellate order dated 17.06.2016 recorded by the learned CIR(A), Lahore wherein the learned first appellate authority partly accepted the appeal of the taxpayer. 2. Brief facts relevant to the disposal of present appeal are that the taxpayer, an AOP, deriving income from export of Female Fancy Embroided Suits, filed return declaring loss of (Rs. 17,99,227/-) for the tax year 2013 which was deemed to be an assessment in terms of section 120 of the Income Tax Ordinance, 2001. Subsequently, the case was selected for audit u/s 214C of the Ordinance by FBR through computer random ballet and the intimation was sent to the taxpayer. The Taxation Officer issued statutory notices u/s 177 of the Ordinance which was properly complied with and certain details were provided. The Taxation Officer requisitioned further documents through issuance of show cause notice (detail of which is mentioned in the orders of the authorities below) the taxpayer did not furnish the documents as required by the Taxation Officer. Finally, the Taxation Officer issued show cause notice u/s 121(1)(d) to the taxpayer which was not compiled with, therefore, the Taxation Officer amended the order ex-parte u/s 121(1)(d) and computed the income of the at Rs. 45,09,276/-. 3. Being aggrieved, the taxpayer filed appeal before the learned CIR(A) who by virtue of his appellate order dated supra annulled the addition made u/s 174(2) and remand the same to the Taxation Officer with the direction to give sufficient opportunity of being heard to the taxpayer. However, addition made u/s 111(1)(d)(ii) upheld the action of the Taxation Officer being in accordance with law. The taxpayer, being dissatisfied, with the action of the learned CIR(A) filed appeal before this forum challenging the orders of the authorities below. 4. The learned A.R of the taxpayer has strongly challenged the orders of the authorities below and has contended that the officers below have not appreciated the facts of the case. He has further contended that the learned CIR(A) was not justified to set…

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