Law: Income Tax Ordinance, 2001

Section: 182(1)

ORDER M. M. AKRAM (Judicial Member): The titled appeals have been filed by the appellant/taxpayer against the Order Nos.96 97/2014 dated 04.02.2014 passed by the learned Commissioner Inland Revenue (Appeals-II), Islamabad for the Tax Years 2011 and 2012 on the same grounds as set forth in the memo of appeals. The facts of the case are slightly different in both the appeals but the issue involved is same and identical therefore, both the appeals are being decided through this order. 2. Brief facts of the case are that these appeals have been filed against the order passed under section 182(1) of the Income Tax Ordinance, 2001 ("the Ordinance"). The Assessing Officer observed that the appellant did not e-filed its income tax returns for the years under consideration till 11.05.2012 and 03.02.2012 regarding which the appellant was confronted through show cause notice which remained uncomplied with. Accordingly, penalties for the said default amounting to Rs.15,43,928/- and Rs.398,291/- for the tax years 2011 and 2012 respectively were imposed by the Assessing Officer. The appellant taxpayer being aggrieved, filed appeals before the learned CIR(A) who confirmed the impugned penalties orders for the Tax Years 2011 and 2012 vide Appeal Order Nos.96 97/2014 dated 04.02.2014. Felt aggrieved, the appellant has now come up before this Tribunal and has assailed the impugned orders on a number of grounds. 3. This case came up for hearing on 09.09.2020. Learned AR of the appellant reiterated the contentions already submitted in the grounds of appeals as set forth in the memo of appeal. However, for the tax year 2011, the learned AR submits that in terms 31.05.2012 and incompliance of the said SRO, the appellant filed its return well within the such period. Thus, there is no delay in filing of return. For the tax year 2012, the learned AR of the appellant contends that the appellant applied for extension in time for filing the income tax return which was allowed up to 12.11.2012 by the competent authority vide letter C.No.107 dated-02.11.2012. The appellant again submitted an application for further extension in time before the competent authority. However, before rejection…

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