Law: Income Tax Ordinance, 2001

Section: 122(1),122(5)

THIS ORDER PASSED BY: MUHAMMAD WASEEM CH., JUDICIAL MEMBER:---.---- The instant appeal is against the orders of the CIR(A) in which he has disposed of the appeal of the taxpayer lodged before him against the orders of the Deputy Commissioner Inland Revenue under section 122(1)(5) of the Income Tax Ordinance, 2001 in respect of the tax year 2011. Whereas the taxpayer appellant had assailed the impugned order under section 122(1)(5) on as many as 13 ground of appeal, the CIR(A) has disposed of the appeal solely on the basis that it was not filed in the time prescribed under the law. 2. The appellant taxpayer has come before this Tribunal contesting finding of the learned CIR(A) regarding service of the demand notice/impugned order. Apart from it, the impugned order under section 122(5) has also been contested on merit. However, we feel that the issue of service of the impugned order/demand notice is to be decided first. The order of the CIR(A) contains the following contention of the department: "Original order under section 122(1)(5) served on 13.10.2015. However, on request of the taxpayer the attested copy is being provided again" The contention of the department is that the impugned order/notice was served through Pakistan Post Office vide UMS receipt on 14.10.2015. If this service of the notice were found to be genuine, the appeal should have been filed by13.11.2015. However, the appeal was filed on 10.3.2016. Hence, the CIR(Appeals) held it to be time barred appeal. 3. During the proceedings it was contended by the department that the impugned order/notice was served on one Mr. Tariq. The learned AR contested that Mr. Tariq was a security Guard of the company and was not authorised to receive any post or letter of any type. He further contested that no such order was served even upon Mr. Tariq. Signatures of Mr. Tariq were stated to be forged and not genuine on the so called receipt shown as proof of service of order. To substantiate his claim, he has produced expert opinion of Ch. Shaukat Ali, a Hand writing, Fingerprint expert which has been made part of the record. According to the opinion, the signatures attributed to Mr. Tariq were found to be forged.…

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