Law:

Section:

THIS ORDER PASSED BY: MUHAMMAD WASEEM CH., JUDICIAL MEMBER:---.--- The titled miscellaneous application has been filed at the instance of the taxpayer seeking recall of our earlier order dated 12.04.2016 vide ITA No 09 & 223/LB/2014 for the tax year 2012 wherein the Tribunal has disposed of the cross appeals in the following manner:- "We have given due consideration to the arguments of the learned D.R and perused the record available before us. We find ourselves in agreement with the findings of the learned CIR(A) as he has elaborate all the issues in hand and provide the opportunity to the department to make out a case as per law. The learned D.R has unable to controvert the findings of the order of the learned CIR(A). The dispute before us is that the stance of the taxpayer is that he has furnished all the documents before the Taxation Officer as well as before the learned CIR(A) whereas the Revenue's contention is that the documents provided by the taxpayer is not relevant on the issue in hand. Therefore, to settle the controversy it will be appropriate to vacate the orders of the authorities below and remand the case back to the Taxation Officer for denovo consideration. The Taxation Officer is directed to consider the evidence provided by the taxpayer in accordance with law and if he found that the evidence is not relevant the reasons should be incorporated in his order. The taxpayer is advised to cooperate with the department and furnish all the documents/evidence which he would like to rely Consequently, appeals filed by the taxpayer as well as by the Revenue stand disposed of in the above terms." 2. Brief facts of the case relevant to the disposal of present application are that the cross appeals have been filed by the taxpayer as well as by the Revenue against the impugned order dated 20.11.2013 passed by the learned CIR(A), Lahore for the tax year 2012 wherein the learned first appellate authority remanded the order to the Taxation Officer with certain directions. 3. The learned A.R has contended that on the due date i.e. 08.04.2016, the learned A.R was suffering from severe neck and shoulder pain, therefore, he could not attend the proceedings.…

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