Law: Income Tax Ordinance, 2001

Section: 131

Income Tax Ordinance (XLIX of 2001)--- ----S. 131---Delay in filing appeal---Condonation---Delay of 72 days in filing appeal had been sought to be condoned contending that said delay was neither deliberate not intentional, but due to transfer of record and employees, the papers were inadvertently missed and did not reach the principal officer of the taxpayer for signing---Explanation offered by the taxpayer was not plausible---Law would support vigilant and not indolent---Any delay in filing appeal was to be considered negligence on the part of the party---Appellate Tribunal declined to allow condonation of delay---Appeal was dismissed being time barred, in circumstances. THIS ORDER PASSED BY: AALIYA LATIF UNAR, JUDICIAL MEMBER, JUSTICE:---.--- Through this miscellaneous application, the taxpayer has requested court for condonation of delay in filing of appeal before the Tribunal in I.T.A. No. 879/KB/2012 dated 08.11.2012. The contents of the Application are reproduced hereunder:-- 1) Through this application, the above named applicant seeks condonation for delay in filing of the subject appeal filed under the cover of our letter DT1572 dated November 8, 2012. 2) This appeal has been preferred against order dated June 27, 2012 framed under section 129 of the Ordinance, which was served on the AR of the appellant on June 28, 2012. 3) It is respectfully brought into your knowledge that the appellant had assigned its entire working interest to another petroleum Exploration and production company effective January 1, 2011. The transaction was completed upon completion of all necessary formalities and approvals of the Government of Pakistan on September 15, 2011. 4) As and from the effective date, the employees of the appellant were hired and employed by the aforementioned assignee Petroleum Exploration and production company i.e. to whom the working interest of the appellant had been assigned. 5) The appeal papers were sent to the applicant for signing and for filing of appeal with the Honourable Tribunal however, due to the transfer of records and employed as said above, the appeal paper were…

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