Law: Income Tax Ordinance, 2001

Section: 120,122(1)(5A),122(9)

Law: Constitution of Pakistan, 1973

Section: 4,9,10,10A,25

Law: General Clauses Act, 1897

Section: 24A

INCOME TAX ORDINANCE, 2001 (XLIX OF 2001) Sections: 122(5A) & 122(9) - Section: 24A General Clauses Act, 1897. - Constitution of Pakistan, 1973. Articles 4, 9, 10, 10A & 25 - Amendment of assessment - Appellant condemned unheard - Natural justice opportunity of being heard not provided - Audi alteram partem - Principle of - Passing of order with main title - Right of access to justice - Fair trial - Dismissal of appeal by CIR(A) Challenge to - FACTS ACIR passed orders for the amendment of deemed assessment u/s 120 of Ordinance without service of mandatory notice on taxpayer/appellant the Show Cause Notice for invocation of section 122(5A) was issued on 28.00.2018 which was received on 29.00.2018 after passing of impugned order. Appeal was dismissed by the CIR(A) - The taxpayer has filed an appeal before the appellate tribunal. ARGUMENTS During the course of hearing, at the very outset the learned counsel for the appellant submitted that the Addl. CIR has passed the order without providing a reasonable opportunity and without serving a valid and mandatory notice on taxpayer/appellant. She contended that the SCN for invocation of section 122(5A) was issued on 28.6.2018 for making compliance by 27.6.2018. The learned counsel pointed out that true facts with supporting evidence in respect of tracking record for service was produced by her which shows that the notice was dispatched on 28.6.2018 at 3.34 p.m. for compliance on 27.6.2018. The tracking record shows that booking date 28.6.2018 which was received on 29.6.2018 after passing of the order and alter two days for compliance. No valid and mandatory notice in eyes of law. However, the learned CIR(A) has not adjudicated this dilemma of the department and passed the order without considering the plea of the taxpayer. In this view of the matter she prayed that the orders of the officers below may be vacated as the order was passed without providing reasonable opportunity of being heard (without valid and mandatory notice) to the taxpayer. After receiving the notice on 29/6/2018 the taxpayer approached the tax authorities who had apprised that the order had been passed. Even the order so passed on 30/6/2018 had not…

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