| Citation(s) |
|---|
| 2017 SLG 1671 2017 SLD 1671 2017 PTD 2210 |
Appellate Tribunal Inland Revenue
M.A. (RE-CALL) No.3/KB in F.E.A. No.45/KB of 2015, decision & hearing DATE : 06-03-2015
JUDICIAL MEMBER ACCOUNTANT MEMBER
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M.A. (RE-CALL) No.3/KB in F.E.A. No.45/KB of 2015, decision & hearing DATE : 06-03-2015
JUDICIAL MEMBER ACCOUNTANT MEMBER
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M/S. BELA LUBRICANTS (PVT.) LTD.
VS
COLLECTOR, COLLECTORATE OF CUSTOMS, SALES TAX AND CENTRAL EXCISE
Law: Income Tax Ordinance, 2001
Section: 131
Taxpayer filed application for recalling order and could not attend the proceedings due to his illness No supportive documents of illness had been produced. After restoration of the order of the Tribunal, the taxpayer should have been cautious, but he opted to remain absent and sought adjournments from time to time In view of the non-compliant attitude of the taxpayer his application was dismissed. THIS ORDER PASSED BY: MUHAMMAD JAWAID ZAKARIA, JUDICIAL MEMBER:---.--- This application has been filed at the behest of the Registered Person/Taxpayer requesting therein to recall the Tribunals order bearing F.E.A. No. 45/KB/2015 dated 19-12-2014. 2. On the date of hearing Sardar M. Ishaque appeared on behalf of the Registered Person while none appeared from the departments side. 3. We have heard arguments of the learned counsel for the Applicant and have also perused the available record of the case. We have found that the main appeal filed by the Registered Person has already been dismissed in default as per order-sheet entry dated 08.01.2007 by the Tribunal. After dismissal the Appeal, Registered Person moved an Application for restoration which was allowed by the Division Bench of this Tribunal vide order dated 12-04-2011. 4. Further perusal of R P it reveals that after restoration of the above titled Appeal, this Court issued several notices even after recalling of the order dated 8.1.2007 to the Appellant to contest the case but neither the Appellant nor any A.R appeared. That previously the learned AR repeatedly solicited adjournments which were granted on his requests. Following is the summary of various opportunities…
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