Law: Income Tax Ordinance, 2001

Section: 122(4),122(5),221

Income Tax Ordinance (XLIX of 2001)---.--- ---.----S. 221---.---Remand of case by the Appellate Tribunal---.---Rectification of order of Appellate Tribunal---.---Application was filed by the taxpayer under S.221 of the Income Tax Ordinance, 2001, seeking rectification of impugned order passed by the Appellate Tribunal whereby case was remanded to the appellate authority---.---Submission of taxpayer was that, Appellate Tribunal due to oversight had not given any findings relating to two grounds of appeal---.---Tribunal had remanded the case to be decided by the appellate authority on all issues/grounds---.---Order of the Tribunal would be deem to be applicable to said two grounds---.---No mistake was apparent from the record as the Tribunal had remanded the case to the appellate authority which was still pending before the said Authority---.---Despite lapse of more than 2-1/2 years, the issues were pending before appellate authority which was deprecated---.---Unnecessary delay by the appellate authority, was against the National Judicial Policy, which spoke about speedy and meaningful disposal of the cases---.---Appellate authority was directed by Tribunal to pass the order within 45 days of the receipt of present order after providing reasonable opportunity of being heard to the parties. THIS ORDER PASSED BY: MUHAMMAD JAWED ZAKARIA (JUDICIAL MEMBER).---.--- The instant Miscellaneous Application has been filed by the applicant/taxpayer under section 221 of the Income Tax Ordinance, 2001, seeking rectification in the impugned order bearing I.T.A. No.761/KB/2011 dated 7.05.2012 passed by this Appellate Tribunal Inland Revenue whereby the case was remanded back to the CIR (A). 2. On the date of hearing, Mr. Mohsin Ahmed, ACA appeared on behalf of the applicant/taxpayer while Mr. Tariq Hussain Shaikh, learned DR represented the Department/respondent. 3. Learned AR of the taxpayer submitted that the Tribunal due to oversight has not given any findings relating to grounds Nos. 2 and 3 for the tax year 2007. The grounds are reproduced as under:-- "2. That the learned Commissioner (Appeals) grievously erred in upholding a disallowance of Rs.2,395,999/- for allegedly…

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