Law: Income Tax Ordinance, 2001

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

Law: Civil Procedure Code (V of 1908)

Section: O.XII,R.8

ORDER M. M. AKRAM (Judicial Member): The above titled appeals have been filed by the appellant/taxpayer against the Order Nos.61 62/2017 dated 21.07.2017 passed by the learned Commissioner Inland Revenue (Appeals-III), RTO, Rawalpindi 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 file the withholding statement under section 165 of the Income Tax Ordinance, 2001 (the Ordinance) which it allegedly failed to do for the period July, 2015 to June, 2016 Period July, 2016 to November, 2016 for the Tax Year 2016 2017 respectively. Accordingly, show cause notices were issued to the appellant for imposition of penalties under section 182 of the Ordinance. In response to the notices, the appellant submitted its reply which was not found satisfactory. In consequence thereof, the Assessing Officer passed orders in both the years i.e. 2016 2017 dated 02-05-2017 whereby penalty @ Rs.10,000/- per month totaling at Rs.120,000/- for the Tax Year 2016 penalty @ Rs.10,000/- per month totaling at 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 orders for the Tax Years 2016 2017 vide Appeal Order Nos.61 62/2017 both same dated 21.07.2017. 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 20-06-2019. 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 in 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 the nil statements for the…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492