Law: Income Tax Ordinance, 2001

Section: 131

Law: Constitution of Pakistan, 1973

Section: 189,201

Income Tax Ordinance (XLIX of 2001)- -S. 131-Applications for recalling of order passed by Appellate Tribunal--Taxpayer had sought recalling of order earlier passed by Appellate Tribunal; wherein departmental appeals were accepted and order passed by Commissioner Inland Revenue (Appeals) was reversed- Grievance of the taxpayer was that while disposing of appeal, Tribunal had ignored the arguments of his counsel; that Tribunal passed the impugned orders after 3 months and 5 days of hearing of appeals and same were served after 117 days from date of hearing-Reasonable time for the pronouncement of s was 90 days as a settled principle-Contentions of the taxpayer were correct as record had revealed that order was passed by the Tribunal after 3 months and 5 days of hearing of appeals and same were issued after 5 days of the passing and were served after more than 117 days from the date of hearing, which was against the norms of justice-Applications were accepted and orders passed by Tribunal were retailed with direction to fix the appeals of the department in its original numbers as per roster arrangement. PLD 2012 SC 923 and 2015 SCMR 1550 rel. THIS ORDER PASSED BY: MUHAMMAD WASEEM CH., JUDICIAL MEMBER:---.--- Through these miscellaneous applications the taxpayer sought recall of our earlier order dated 04.01.2018 bearing I.T.As. Nos. 1304 and 1226/LB/2012 (Tax years 2005 and 2009) wherein the departmental appeals were accepted and the order of the learned CIR(A) was reversed except on the issue of WWF. The grievance of the taxpayer is reflected in following grounds 1. That the aforementioned departmental appeal was disposed of vide order dated 04.01.2018 while appellate order has been issued on 09.01.2018 but served on 24.01.2018, wherein departmental appeal has been accepted. On inspection of record it transpires that disposal of order is based on some vital omitted arguments on the part of Respondent's taxpayer, which goes to the roots of the case. The same is contrary to the directions of the superior appellate authorities which are binding on this Hon'ble Appellate Tribunal (IR). 2. That without prejudice to legal and factual infirmities in the appellate…

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