Law: Income Tax Ordinance, 2001

Section: 177,182(1)(8)(a),214C

Income Tax Ordinance (AXIX of 2001)- -Ss. 214C, 177 & 182(1)(8)(a)-Selection for audit by the Board- Failure of taxpayer to produce the record of documents on receipt of first notice-Board selected the case of taxpayer for audit of his tax affairs-Deputy Commissioner Inland Revenue imposed penalty on failure of taxpayer to join audit proceedings-Commissioner Inland Revenue (Appeals) annulled the penalty order-Validity- Counsel of the taxpayer produced death certificate of the taxpayer- Commissioner Inland Revenue (Appeals) was justified to annul the order which was upheld-Appeal, being devoid of merits, was rejected. THIS ORDER PASSED BY: SHAHID MASOOD MANZAR, (CHAIRMAN):---.--- The titled appeal has been filed by department against the impugned order dated 18.02.2014 passed by the learned CIR(A) Multan, on the following grounds:- 1) That order of the learned CIR (Appeals) dated 18.02.2013 is bad in law and wrong in facts. 2) That the learned Commissioner inland Revenue (Appeals) has erred in holding that no opportunity of being heard was provided to the appellant as three statutory notices were issued and served upon the taxpayer but he deliberately avoided to join audit proceedings. 3) That proper opportunity of being heard was provided to the taxpayer by issuing show cause notice and intimating intended action. 2. Brief facts of the case are that in terms of section 214C of the Income Tax Ordinance, 2001 Board selected the case of the taxpayer for audit of tax affairs for tax year 2012. 1DR followed by a reminder remained un-complied with. The DCIR issued a show cause notice bearing No.914 dated 10.01.2014 for compliance on 17.01.2014…

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