Law: Income Tax Ordinance, 2001

Section: 114,182,214D,214E

Income Tax Ordinance (XLIX of 2001)--- ----Ss. 182, 114 & 214E---Failure to furnish income tax return within due date---Voluntary revision of return along with payment of 25% higher tax---Imposition of penalty---Purpose---Appellant e-filed its returns for income on 27-09-2016, 11-10-2017 and 25-12-2017 for the tax years 2014 to 2016 respectively---Deputy Commissioner after issuance of show-cause notice imposed penalty under S. 182, Income Tax Ordinance, 2001 for delay in filing returns---Appeal filed before Commissioner (Appeals) was dismissed---Validity---Section 182, Income Tax Ordinance, 2001 was by no means a charging provision and the intention of legislature was not to generate tax or revenue income and the purpose of the penal provision was not the source of mobilization---Section 182 was only a mode of ensuring collection of taxes and compliance thereof---Revenue department could not be allowed to use provision of S. 182 as substitute of normal assessment or new source of revenue/tax originating provisions---No loss of revenue was evident in the present case---Impression of department that the penalty had to be universally imposed, if there was default, was incorrect---Authorities were required to act fairly and honestly in penalty proceedings---Appellate Tribunal imposed token penalty instead of penalty calculated per day default for the tax year 2004 and deleted penalty imposed for the tax years 2015 and 2016 as the appellant had already revised its return voluntarily and fulfilled the actual liability---Appeals filed by taxpayer were allowed 2013 PTD 387 and Michael Fernandes v. C.W.T., Mysore, (1974) 95 ITR 532 (Mys) ref. THIS ORDER PASSED BY: CH. SHAHID IQBAL DHILLON (JUDICIAL MEMBER).--- This order shall dispose of the titled three appeals pertaining to tax years 2014, 2015 and 2016 which have been preferred by the taxpayer against three separate orders all dated 28.05.2018, passed by the learned CIR(A) Faisalabad. 2. Brief facts of the case are that the taxpayer e-filed its returns for income in compliance to section 114(4) of the Income Tax Ordinance, 2001 on 27-09-2016, 11-10-2017 and 25-12-2017 for the Tax years 2014 to 2016 respectively…

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