Law: Income Tax Ordinance, 2001

Section: 153(7)(j),161,205,236(H)

ORDER The present appeal has been filed by the appellant taxpayer against the impugned order No.351/2014 dated.20.01.2015 wherein the action of the department regarding charging of tax under section 161/205 of the Income Tax Ordinance, 2001 against the appellant taxpayer was confirmed. 2. Brief facts leading to this appeal are that the appellant is an importer of different items. As per provisions of section 153(7)(j) ibid the appellant has been defined as prescribed person and was required to collect advance tax from the supplies/sales made to retailers as provided in section 236H ibid. It was noted by the Assessing Officer that the appellant failed to fulfill his legal obligation to withhold tax on the sales made to the retailers. On the other hand the appellant submitted that he has made sales to the end consumers and thus was not liable to withhold tax from these end consumers. The Assessing Officer did not agree with the submission of the appellant and treated the appellant as taxpayer in default for the amount of tax defaulted to the extent of Rs.619,646/-. 3. The order of the Assessing Officer was assailed before the learned CIR (Appeals-III) Rawalpindi who vide his order No. 351/2014 dated 20.01.2015 confirmed the order passed u/s 161/205 ibid and dismissed the appeal of the taxpayer. Hence, present appeal filed before this Tribunal on the grounds that the appellant is an importer/retailer and made sales to the retailer consumer, therefore treating these goods sold to the retailers are not justified. 4. Call notice was issued. In response Mr. Zahid Shafique Advocate learned A.R attended and argued the case as per grounds of appeal. Learned D.R Mr. Masood Akhtar submitted that the appellant has rightly been treated as taxpayer in default for the tax amount not withheld at the time of making sales to retailers. Arguments of both the parties to the case were heard and the appeal is disposed of in the manner as follows;- 5. The appellant taxpayer has been defined as prescribed person in section 153(7)(j) read with section 236H ibid and has been held responsible to withhold tax on the sales made to the retailers. The…

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