Law: Income Tax Ordinance, 2001

Section: 114(1),120,170,170(4),171,171(2)(c),235

Law: Sales Tax Act, 1990

Section: 33(1)

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3),9,10

Income Tax Ordinance (XLIX of 2001)---Ss. 170, 171 & 120- Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss. 10, 2(3) & 9----Federal Tax Ombudsman, jurisdiction of--Maladministration-Disposal of complaints-Delay in issuance of refunds- -Complaint against non-issuance of refund and for compensation under Ss. 170 and 171 of the Income Tax Ordinance, 2001-Complainant sought findings against Department for inordinate delay in issuance of refund on account of excessive deduction of tax-Validity-Federal Tax Ombudsman, upon assurance of Department to dispose of refund application within a period of 30 days, disposed of the complaint without adjudicating on legal and factual merits of complaint. FINDINGS/RECOMMENDATIONS MUSHTAQ AHMAD SUKHERA, FEDERAL TAX OMBUDSMAN:---.--- Both the above mentioned complaints were filed under Section 10(1) of the Federal Tax Ombudsman Ordinance, 2000 (FTO Ordinance) against delay in issuance of refund for Tax Years 2017 and 2018. The complaints having identical issues are disposed of through a single consolidated order. 2. Precisely, the Complainant, an individual, deriving income from Dyeing business, e-filed Statements of Final Taxation for Tax Years 2017 and 2018 under Section 114(1) of the Income Tax Ordinance, 2001 (the Ordinance) claiming refund amounting to Rs.0.108 and Rs.0.175 million, respectively. According to the AR, the Complainant e-filed refund applications for Tax Years 2017 and 2018 on 07.11.2018 and 08.01.2019, respectively. The refund arose on account of excess deduction of withholding tax on electricity bills under Section 235 of the Ordinance. However, despite repeated efforts of the Complainant, the Deptt failed to pass orders under Section 170(4) of the Ordinance, within the stipulated time. The Complainant also prayed for additional payment for delayed refund under Section 171 of the Ordinance. 3. The complaints were referred for comments to the Secretary Revenue Division, in terms of Section 10(4) of the FTO Ordinance read with Section 9(1) of the Federal Ombudsmen Institutional Reforms Act, 2013. In response thereto, the Chief Commissioner-IR, RTO, Multan forwarded through…

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