Case Details

Citation(s)
2017 SLG 1337 2017 SLD 1337 2017 PTD 2011 2018 PTCL 5 (2017) 117 TAX 600
Lahore High Court
W.P. No. 30317 of 2017, decided on 13th June, 2017.
SHAMS MEHMOOD MIRZA, JUSTICE
Waheed Shahzad Butt for Petitioner. Sarfraz Ahmad Cheema for
Respondent/FBR.

MUHAMMAD ANWAR

VS

FEDERATION OF PAKISTAN THROUGH PRESIDENT AND 2 OTHERS

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 32

Law: Income Tax Ordinance, 2001

Section: 122(5A)

Establishment of the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)---.--- ---.----S. 32---.---Representation to the President of Pakistan---.--- Limitation of 30 days to file representation to the President under S.32 of the Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000---.---Valid grounds for condonation of delay---.---Scope---.--- Representation filed by Department against order of the Federal Tax Ombudsman, in a complaint filed by the petitioner, to the President under S.32 of the Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000, was allowed---.---Contention of the petitioner was that the said representation was barred by time and therefore could not have been filed---.---Validity---.--- Only ground mentioned for condonation of delay in the said representation was the transfer of the Commissioner Inland Revenue and structural changes of the jurisdiction of the Federal Board of Revenue, which ground alone was not sufficient for condoning of delay---.---Delay of each and every day had to be explained, which was not done in the present case, and the said representation was allowed without adverting to said vital aspect---.---Order allowing representation of the Department before the President, of Pakistan was set aside---.---Constitutional petition was allowed, in circumstances. THIS ORDER PASSED BY: SHAMS MEHMOOD MIRZA, JUSTICE:---.--- This writ petition seeks to challenge order dated 17.11.2016 passed by respondent No.1 whereby the representation file by respondents Nos.2 and 3 was allowed and order dated 08.06.2016 passed by Federal Tax Ombudsman was set aside. 2. Facts of the case in brief are that the petitioner filed a complaint before the Federal Tax Ombudsman against respondent No.3 for not proceeding with the case for income tax refund of the petitioner. After hearing the parties, the Federal Tax Ombudsman on 22.02.2017 passed order on the petitioner's complaint directing respondent No.3 to revisit his order passed under section 122(5A) of the Income Tax Ordinance, 2001 and to submit compliance report within 30 days. The petitioner also filed a review application before the Federal Tax Ombudsman…
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