Law: Income Tax Ordinance, 2001

Section: 205

Income Tax Ordinance (XLIX of 2001)--- ----S. 205---S.R.O. 547(I)/2012 dated 27-5-2012---Imposition of default charges or additional tax for delayed payment---Claim for waiver of default surcharge---Taxpayer, who was obliged to pay certain amount of tax on 29-3-2011, paid the same on 30-4-2012, with delay of 400 days---Assessing Officer being dissatisfied with the reply of show-cause notice issued to taxpayer, by passing impugned order, imposed default charges on taxpayer for delayed payment of principal amount of tax---Said order of Assessing Officer upheld by Appellate Authority---Taxpayer claimed exemption, seeking protection of S.R.O. 547(I)/2012 dated 27-5-2012---Validity---Case of taxpayer, did not fall under the ambit of S.R.O. 547(I)/2012 issued on 27-5-2012, as amount of tax, was already paid on 30-4-2012, prior to issuance of the SRO---Spirit of the SRO in question was to recover the disputed tax demand voluntarily; and to give incentive to the taxpayers in shape of waiver of default surcharge; that too in the case, wherein tax demand was outstanding on 30-4-2012---If the position would have been otherwise, all those taxpayers, who had paid their principal amount of tax due to recovery proceedings any time before 1-5-2012 would claim the protection of said SRO; and would deny to pay default surcharge---Such would be an unending process; and the taxpayer could claim that any payments made in past regarding principal amount, although after due date, were eligible for exemption from default surcharge, which could not be the intention of the Legislature and against the spirit of S.R.O. 547(I)/2012 dated 27-5-2012---Order accordingly. ORDER DR. MANZOOR AHMED, ACCOUNTANT MEMBER.---The instant appeal has been filed by the Taxpayer assailing the order No.99/A-I dated 30.10.2013, passed by the learned CIR (Appeals-I), Karachi. The order passed by CIR (Appeal-I) is against the appeal filed by the Taxpayer/Respondent against order passed under section 205(1) of the Income Tax Ordinance, 2001 by the DCIR, E&C Unit-03, Zone-III, LTU, Karachi. The Taxpayer has agitated through the sole ground of appeal:-- "The CIR has erred in maintaining the action of DCIR in…

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