Law: Civil Procedure Code (V of 1908)

Section: OrderXII,Rule8

Law: Income Tax Rules, 2002

Section: 44(5),73(2a)

Law: Sea Customs Act, 1878

Section: 34,168

Law: Income Tax Ordinance, 2001

Section: 115,165,165A,165B,182,182(1),182(2)

THIS ORDER PASSED BY: M.M. AKRAM (Judicial Member):---.--- The above titled appeals have been filed by the appellant/taxpayer against an Order Nos. 286 287/2017 dated 22 12 2017 passed by the learned Commissioner Inland Revenue (Appeals-I), Islamabad for the Tax Years 2016 2017 on the same grounds as set forth in the memo of appeals. 2. Brief facts of the case are that the appellant/taxpayer being a prescribed person under the law was required to e-file annual statement of withholding statement on account of deduction of tax on salaries under section 149 under the provisions of section 165(A) of the Income Tax Ordinance. 2001 (the Ordinance) read with Rule 44(5) Rule 73(2a) or the Income Tax Rules, 2002 As per the tax record the appellant failed to e-file the aforesaid statements for the tax years 2016 and 2017 within the due date. Accordingly, show cause notices were issued to the appellant for imposition of penalties under section 182(2) of the Ordinance. In response to the notices the appellant submitted its replies which were found unsatisfactory for both the years. In consequence thereof, the Assessing Officer passed the orders whereby penalty @ Rs.2500/- per day totaling at Rs 1,047,500/- for the Tax Year 2016 and Rs 50,000/- for the Tax Year 2017 have been imposed for alleged non-filing of statements u/s 165 of the Ordinance The taxpayer being aggrieved filed appeals before the learned CIR(A) who confirmed the impugned penalties in consolidated order dated 22-12-2017 Being aggrieved the appellant has now come up before this Tribunal and has assailed the impugned orders on number of grounds. 3. This case came up for hearing on 31-07-2019, Learned AR reiterated the contentions already submitted in the grounds of appeals as set forth in the memo of appeal Learned DR opposed the appeals on the ground that learned Commissioner (Appeals) has passed speaking orders and there is no illegality or lacuna on his orders. 4- We have heard both the parties to the case and perused the record keeping in view the judgments relied upon by the appellant. The submissions made by the learned AR of the appellant have substance. It is an admitted fact that the appellant filed…

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