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THIS ORDER PASSED BY: MASOOD AKHTAR SHAHEEDI, Accountant Member:---.---- The titled appeal has been filed by the appellant/registered person against Order No. 15-A-II/2015 dated 12.02.2015 passed by the CIR (Appeals-II), Lahore. 2. Brief facts of the case are that during scrutiny of record available at FBR's e-portal of the registered person it was found that the registered person had claimed/adjusted input tax against fake invoices issued by fraudsters which was not admissible under the law. Show cause notice dated 25.08.2014 was issued by the ACIR to the appellant but no reply was submitted. The case was fixed for hearing on 01.09.2014, 19.09.2014 and 29.09.2014 but neither appellant nor any of his legal counsel appeared before the ACIR. Accordingly, the ACIR passed assessment order No. 64/2014 dated 20.10.2014 ex-parte. Being aggrieved with the treatment of the ACIR the taxpayer filed appeal before the CIR(A) who upheld the assessment order by dismissing the appeal of the registered person. Hence the present appeal. 3. At the very outset it was contended by the learned AR for the appellant that no proper opportunity of hearing was provided to the appellant by the ACIR and passed the impugned ex-parte order dated 07.08.2014 in haste and hurry manner. He further submitted that the allegation leveled in the impugned orders are based on assumptions, wishes and whims, surmises and conjectures as the case laws referred by the appellant were ignored. He further submitted that all…

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