Law: Sales Tax Act, 1990

Section: 11,45B,46(1)(b),

Law: Constitution of Pakistan, 1973

Section: 215

Law: Income Tax Ordinance, 2001

Section: 131,132

ORDER M.M. AKRAM (Judicial Member):---.--- These titled appeals have been filed by the appellant/registered person. The appeal bearing STA NO.683/LB/2019 has been filed directly before this Tribunal as the first appeal under section 46(1)(b) of the Sales Tax Act, 1990 (“the Act”) without first availing a statutory remedy available to them under section 45B of the Act against an Order No.08/2019 dated 04.02.2019 passed by the learned Commissioner Inland Revenue, Zone-II, LTU, Lahore on the grounds as set forth in the memo of appeal. The second one bearing STA No.553/LB/2020 has been filed against the Order No.02 dated 07.05.2020 passed by the learned Commissioner Inland Revenue, Appeals Zone-I, Lahore. However, in both the appeals, the order-in-original passed by the assessing officer is the same. Therefore, these appeals are being decided through this order. 2. Brief facts necessary for disposal of the instant appeals are that the appellant originally filed the appeal against order-in-original No.08/2019 dated 15.04.2019 passed by the Commissioner Inland Revenue, Zone-II, LTU, Lahore directly before this Tribunal on 09.05.2019 under section 46(1)(b) of the Act. However, pending the appeal, the question came before this Tribunal in another case that whether the appeal, at the first instance, can be filed under section 45B of the Act against an order passed under section 11 of the Act by the Commissioner Inland Revenue? This question was earlier dilated upon by the Division Bench of this Tribunal in STA No.501/IB/2018 vide order dated 23.07.2019 whereby it was held that the order passed by the Commissioner Inland Revenue under section 11 of the Act is appealable under section 45B of the Act. In consequence of the said judgment and in spite of pending the appeal before this Tribunal, the appellant immediately rushed to the learned CIR(A) and again filed the appeal on 26.08.2019 against order-in-original No.08/2019 dated 15.04.2019 passed by the Commissioner Inland Revenue, Zone-II, LTU, Lahore before him who vide order dated 07.05.2020 did not consider and follow the judgments of this Tribunal and rejected the appeal on the sole ground that the appeal does not lie…

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