Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3),9,9(2)(b),10,10(1)

Law: Income Tax Ordinance, 2001

Section: 114(1),120,170,170(4),170(5),171,171(1)

Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)----Ss.10, 2(3) 9--Income Tax Ordinance (XLIX of 2001) Ss. 170, 171 120--Federal Tax Ombudsman, jurisdiction of--Maladministration--Disposal of complaints--Delay in issuance of refunds--Scope--Complaint against non-issuance of refund / compensation under S. 170(4) of the Income Tax Ordinance, 2001-- Contention of complainant, inter alia, was that Department had failed to pass orders for refund under S. 170(4) of Income Tax Ordinance, 2001 within 60 days of filing of return, therefore maladministration stood established--Validity--Admitted position that before filing of present compliant, Department had already disposed of complainants application for refund under S. 170(4) of Income Tax Ordinance, 2001, therefore, grievance of complainant had been redressed already -- Complaint being bereft of any merit, was dismissed, accordingly. Mst. Kaniz Fatimas case 2001 SCMR 1493 and Shehzadi Polypropylene Industries v. Federation of Pakistan and others W.P. No.599 of 2017 ref. FINDINGS MUSHTAQ AHMAD SUKHERA, FEDERAL TAX OMBUDSMAN:---.--- The 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 2016 to 2019. All the complaints having identical issues are disposed of through a single consolidated order. 2. Precisely, the Complainant, a salaried individual, e-filed returns of income for Tax Years 2016, 2017, 2018 and 2019, under Section 114(1) of the Income Tax Ordinance, 2001 (the Ordinance), claiming refund amounting to Rs.0.050, Rs.0.049, Rs.0.096 and Rs.0.051 million, respectively. According to the Complainant, the refund applications for Tax Years 2016 to 2019, were e-filed on 27.04.2020. However, despite repeated efforts of the Complainant, the Department (Deptt) failed to pass orders under section 170(4) of the Ordinance, within the stipulated time. The Complainant has also prayed for additional payment for delayed refund in terms of section 171(1) of the Ordinance. 3. The complaints were referred for Para-wise comments to the Secretary Revenue Division, in terms of Section 10(4) of the FTO…

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