Law: Income Tax Ordinance, 2001

Section: 153(7)(i),161,161(1),205

Law: Income Tax Rules, 2002

Section: 44(4)

THIS ORDER PASSED BY: M. M. AKRAM (JUDICIAL MEMBER):---.--- This appeal has been filed by the appellant/taxpayer against an Order in Appeal No.725/2018 dated 25 04.2018 passed by the learned Commissioner Inland Revenue (Appeals-II), Islamabad for the Tax Year 2014 on the grounds as set forth in the memo of appeal. 2. Brief facts of the case are that the appellant is a prescribed person under section 153(7)(i) of the Income Tax Ordinance, 2001 (the Ordinance), therefore, it was obliged to deduct tax at the time of making payments against different expenses as well as purchases as required under the provisions of the Ordinance. Accordingly, proceedings were initiated for the purpose of ascertaining the exact tax liability through issuance of notices under section 161/205 read with Rule 44(4) of the Income Tax Rules, 2002 to know the reason for non-deduction of tax against the various transactions appeared in the return of income filed for the Tax Year 2014 in view of relevant provisions of law and the judgment of the Honble Supreme Court of Pakistan reported as 2002 PTD 1. Hence, notice under section 161/205 of the Ordinance was issued for compliance by 20.02.2017 and served upon the appellant also sent through e-mail. Numbers of notices were issued to the appellant for production of record and to substantiate his declared version but the appellant failed to comply with the notices. However, in response to one notice, the appellant submitted the reply without any supporting documents. Therefore, there was no alternative with the Assessing Officer to pass an order on the basis of the information available on the record. The Assessing Officer accordingly passed an ex- parte order dated 18.10.2017 whereby tax demand was created at Rs.6,867,716/-. The appellant preferred an appeal before the learned CIR(A) who vide order dated 25.04.2018 rejected the appeal of the appellant. Being aggrieved, the appellant has now come up before this forum and has assailed the impugned order on number of grounds. 3. This case came up for hearing on 11.09.2019. The learned AR of the appellant reiterated the contentions already submitted in the grounds of appeal. On the other hand,…

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