Law: Income Tax Ordinance, 2001

Section: 172,172(3),170(3)(f),173,170,218

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3),2(3)(i)(a),2(3)(i)(ii),9,10,10(4)

udsman recommended Department to devise system / mechanism to ensure that notices were served well within time in accordance with spirit of S.218 of thOwn Motion complaint against systemic maladministration by Department due to problems in service of notice(s) to residents / non-residents and in appointment of Authorized Representative(s) for non-residents-Federal Tax Ombudsman observed that comprehensive legal mechanism was in place for service of notice or orders under S.218 of Income Tax Ordinance, 2001 and for appointment of Authorized Representative of a non-resident in terms S. 172(3) of said Ordinance, however when it came to ground reality, situation was quite different ailure of Department to properly serve notices and orders in terms of S.218 and problems in appointments of Authorized Representatives tantamount to maladministration-Federal Tax Ombe Ordinance and that timely declaration of appointment of Authorized Representatives be made and furthermore Department was to dispose of all pending cases of non-residents in terms of S.170(3)(f) of income Tax Ordinance, 2001- Complaint was disposed of, accordingly. FINDING/RECOMMENDATIONS MUSHTAQ AHMAD SUKHERA, FEDERAL TAX OMBUDSMAN:---.--- This is an Own Motion (OM) investigation, initiated through exercise of jurisdiction, conferred under Section 9(1) of the Federal Tax Ombudsman Ordinance, 2000 (FTO Ordinance) against failure of the Department (Deptt) to adhere to the provisions of Sections 172(3), 173 and 218 of Income Tax Ordinance, 2001 (the Ordinance) relating to service of notices/orders on the Residents/Non-residents (NRs) and appointment of Authorized Representative in the case of NRs, which resulted in multiple difficulties faced by the resident tax payers generally and particularly. As a result of adjudication of quasi juridical matters without adhering to the above provisions of law, in letter and spirit vitiate the entire proceedings and become cause of multiple grievances of maladministration against the Deptt. 2. Comments on the issue were requisitioned in terms of Section 10(4) of the FTO Ordinance read with Section 9(1) of Federal Ombudsman Institutional Reforms Act 2013. The Chief…

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