Law: Income Tax Ordinance, 2001

Section: 131,132

(a) Income Tax Ordinance (XLIX of 2001)--- ----Ss.131, 132---Appeal to Appellate Tribunal---Limitation---Successive appeals on the same cause of action---Scope---Appellant filed application for grant of stay along with supporting appeal for the third time against the same order of refusal to stay the recovery of tax demand by the Commissioner (Appeals)---Validity---Appellants appeal was barred by time---Appellant had no locus standi to file the appeal against the same cause of action which was decided twice by the Appellate Tribunal---One who knocked at the door of the court had to come with clean hands---Application along with the supporting appeal were dismissed. (b) Administration of justice--- ----One who knocks at the door of the court has to come with clean hands. ORDER MUHAMMAD JAWED ZAKARIA, JUDICIAL MEMBER.----By this single Order, we intend to dispose of titled Miscellaneous Application for grant of stay along with supporting appeal (3rd time) filed by the Applicant/Taxpayer against (single / same ) order of refusal of request for the stay from recovery of tax demand by the learned CIR (Appeals). 2. The learned A.R, appeared on behalf of the Applicant/Appellant and vehemently argued that the learned CIR(A) was not justified to reject the request for stay against recovery of disputed tax demand being pending adjudication before the 1st Appellate forum. The action of the learned CIR(A) is unjustified and arbitrary without applying judicious and judicial mind. He submitted that in this very case the applicant/appellant has filed appeal before the CIR(A) and hearing of appeal was finally heard on 14.06.2019 and 25.06.2019. Being aggrieved the taxpayer filed stay application M.A (Stay) No.688/KB/20019 with supporting Appeal No.772/KB/2019 and the Tribunal had directed to the department not to proceed for recovery of tax demand until and unless 15 days prior notice under section 138 is given to the taxpayer and the appeal was dismissed being infructuous by the Tribunal. It was contended that the department issued notice on 27.06.2019 for compliance 11.07.2019. He, therefore, prayed that the stay may be granted till the decision of appeal pending before the…

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