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ORDER This appeal has been filed by M/s. LMKT (Pvt.) Ltd (hereinafter called as the appellant) against the Order-in-Appeal No. ST-680/2015 dated 29.05.2015, passed by the learned Commissioner Inland Revenue (Appeals-II) Islamabad on the following grounds;- 1. That the appeal order issued by the learned CIR (Appeals-II) and assessment order of the learned ACIR, RTO, Islamabad is bad in law and in contradiction to the facts of the case. 2. That the order of the CIR (Appeals-II) is based on false assumptions surmises and conjectures. 3. That the learned CIR (A) was not justified in ignoring the fact that ACIR issued the assessment order without properly identifying the parties from whom the tax has not been withheld. 4. That the CIR (A) was not justified to ignore that the learned ACIR was not justified to hold that the taxpayer has deposited sales tax amounting to Rs.453,062/- as it is evident from the data submitted that the taxpayer has withheld and deposited in the Government treasury tax amounting to Rs.1,205,027/-. 5. The appellant craves to add, amend or delete any ground before or at the time of hearing. 6. That learned CIR (A) was not justified to hold that the appellant could not come up with the additional arguments regarding the payment of tax in connection with alleged discrepancy as the same reconciliation has already been provided to learned ACIR. 2. Precisely, the stated facts of the case as sifted from the available case record are that the appellant failed to withhold sales tax of Rs.698,278/- on purchases made during the period Oct, 2013 to June, 2014 in violation of Special Procedure ( withholding) Rules, 2007 issued vide SRO 660 (I)/2007 dated 30.06.2007 amended through SRO 98 (I)/2013 dated 14.02.2013 and SRO 897(I)/2013 dated 04.10.2013. The appellant was confronted through show cause notice under section 11 of the Sales Tax Act, 1990. Contravention proceedings initiated against the appellant for violation of relevant provisions of law which culminated in passing of the impugned order wherein the alleged demand reduced to the extent of Rs.245,216/- stands confirmed and the appellant was directed to deposit principal amount alongwith default…

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