Law: Income Tax Ordinance, 2001

Section: 130,130(12),131,131(5),132

Law: Sales Tax Act, 1990

Section: 46(2)

INCOME TAX ORDINANCE, 2001 (XLIX OF 2001) Sections: 130, 130(12), 131 132 - Appointment of the Appellate Tribunal - Appeals to the Appellate Tribunal - Disposal of Appeals by Appellate Tribunal - Stay application - Refusal by Division Bench to hear without fixation of appeal with the stay application - Validity - FACTS Facts in brief necessary for understating the controversy are that stay applications were fixed before the learned Division Bench however the learned Division Bench instead of adjudicating the same was of the view that since stay applications had been fixed but appeals have not been fixed, therefore, the Bench is not in position to hear and the applications unless and until the appeals are also fixed before the same bench. ARGUMENTS The practice as per the ATIR Rules is that whenever miscellaneous applications seeking stay are filed they are fixed as early as possible by the office of the Registrar to the Bench and miscellaneous application along with record of appeals are placed before the Bench for disposal of stay applications. Since due to pendency of a number of cases, appeals are heard on their turn whenever the Tribunal is in position to hear those appeals keeping in view seniority of appeals or urgency or importance of the matter involved therein. DECISION (A.) Jurisdiction of appellate Tribunal - Appellate Tribunal may admit, hear and dispose of appeal - In the matters pertaining to sales tax section 46 of the Sales Tax Act, 1990 speaks of the Appellate Tribunal constituted under section 130 of the Income Tax Ordinance, 2001 and sub-section (2) of section 46 of the Sales Tax Act describes that the appellate tribunal may admit, hear and dispose of the appeal as per procedure laid down in sections 131 and 132 of the Income Tax Ordinance, 2001 and rules made thereunder. (B.) Entrustment of stay application to Division Bench - Legal obligation of Division Bench - Keeping in view the legal proviso and the norms of business when any matter is entrusted to a Bench the Bench is supposed to hear and dispose of the matter. In the present case, the above referred stay applications were entrusted to the Division Bench and legally it was obliged to…

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