Case Details

Citation(s)
2023 SLG 2513 2023 SLD 2513
Federal Tax Ombudsman
Complaint Nos. 5709 to 5721/QTA/IT/2022, dated: 28.12.2022
BEFORE THE FEDERAL TAX OMBUDSMAN, ISLAMABAD
Dealing Officer: Mr. Tausif Ahmad Qureshi, Advisor Appraisal by: Mr. Muhammad Tanvir Akhtar, Advisor Authorized Representative: Mr. Amjad Ali Siddiqui, Advocate Departmental Representative: Nemo

M/S RAKSHANI BUILDERS, AMJAD ALI SIDDIQUI, OFFICE NO.07, SECOND FLOOR, CIVIC BUSINESS CENTER, HALLI ROAD, QUETTA…..COMPLAINANT

VS

THE SECRETARY, REVENUE DIVISION, ISLAMABAD. ... RESPONDENT

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 10(1),10(4)

Law: Income Tax Ordinance, 2001

Section: 100D(9),100D(9)(a),181

FINDINGS/RECOMMENDATIONS The above complaint was filed under Section 10(1) of the Federal Tax Ombudsman Ordinance, 2000 (FTO Ordinance) against alleged unlawful transfer of Complainant’s jurisdiction from RTO Quetta to MTO/LTU, Karachi by the FBR. 2. Briefly, the Complainant states that he is a bona-fide resident of Quetta City bearing NTN 3182645-8 and registered with the FBR at RTO Quetta since long. The primary activity of the Complainant’s business is the construction of the Buildings and Roads on contract basis being awarded by various Government Authorities of the Government of Balochistan. As per Registration Order under Section 181 of the Income Tax Ordinance 2001, the Complainant obtained NTN in the business name of M/s Rakshani Builders. However, FBR vide its notification No.07(407)Jurisdiction/2019/280620-R dated 03.12.2019 transferred the cases falling under the business category of Builders and Developers from RTO Quetta to MTO Karachi. The case of the Complainant was also transferred on the assumption that his business category is the Builder and Developer. Further contended that Quetta Chamber of Commerce and Industries (QCCI) and Balochistan Tax Bar Association (BTBA) had approached the FBR to transfer the cases back to RTO Quetta. FBR accepted the contention of QCCI and BTBA. Accordingly, some cases have been transferred back to the RTO Quetta from MTO/LTU Karachi. Further added that in the instant case, the Complainant is neither the Builder nor the Developer as defined under Section 100D(9) of the Income Tax Ordinance 2001, but the jurisdiction of the case was transferred to Karachi just on the assumption that the taxpayer’s activity seems similar to the Builders and Developers. The Complainant states that he had applied to the concerned authorities to transfer the jurisdiction back to RTO Quetta, but of no avail. Meanwhile, assessing officers at Karachi passed various orders and created huge demands against him. The Complainant prayed to transfer the jurisdiction back to RTO Quetta as well as to annul the orders passed against him by the assessing officers at Karachi without holding the lawful authority. 3. The complaint was forwarded for…
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