Law: Income Tax Ordinance, 2001

Section: 121(1)(d),174(2),177(10),214C

O R D E R CH. SHAHID IQBAL DHILLON (JUDICIAL MEMBER). This consolidated order shall dispose of a miscellaneous application for condonation of delay and an appeal preferred by the taxpayer pertaining to the tax year 2011. The appeal is directed against the order dated 25.11.2014 passed by the learned Commissioner Inland Revenue (Appeals-III), Lahore. Miscellaneous Application:- In the instant miscellaneous application the applicant has challenged the objection raised by the office of the ATIR that the appeal preferred by the taxpayer is time barred by 47 days. It was contended that the appeal has been filed on 13.03.2015 after obtaining certified copy on 04.03.2015. It was further contended that neither the notices nor the impugned order was served upon the applicant, therefore, the appeal is within time and the objection is not legally valid. In support of this contention, a duly sworn affidavit has been furnished. In the circumstances given above, the objection is overruled and the delay in filing the appeal, if any, is condoned. Main Appeal:- 3. Facts of the case, in brief, are that the return filed by the taxpayer for the year under appeal declaring income at Rs.3,10,000/- was firstly treated as deemed order in terms of Section 120 of the Income Tax Ordinance, 2001. Subsequently, the case was selected for audit by the Board u/s 214C of the Ordinance and the taxpayer was required to furnish details/documents/books of accounts. As per the assessment order the taxpayer was afforded as many as six opportunities but no compliance was made. Thereafter, a show cause notice u/s 121(1)(d) read with Section 177(10) conveying intention to make best judgment assessment was issued. Since no reply was received order u/s 121(1)(d) was passed determining the income as under:- Declared Income 310,000 Addition u/s 174(2) of the Ordinance 6,225,000 Total Income 6,535,000 Less WWF 130,700 Taxable Income 6,404,300 4. Being aggrieved, the taxpayer preferred first appeal before the learned CIR(A) who has upheld the treatment accorded by the DCIR, Hence, this appeal. 5. The…

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