Law: Income Tax Ordinance, 2001

Section: 127,128,129

(a) Income Tax Ordinance (XLIX of 2001)--Ss.127, 128 & 129-Appeal to Commissioner (Appeals)-Procedure in appeal-Decision in appeal-Scope-Appellant assailed order passed by Commissioner (Appeals) whereby he had decided the appeal without hearing the appellant-Validity-Commissioner had not treated the appellant fairly and justly because he had passed a non-speaking order in a casual manner by himself admitting that the appellant had not attended the hearing nor submitted any supporting documents-Impugned order was vacated and the case was remanded to the Assessing Officer for providing proper opportunity of hearing to the appellant-Appeal was disposed of, accordingly. (b) Income Tax Ordinance (XLIX of 2001)--Ss.127, 128 & 129-Appeal to commissioner-Opportunity of hearing-Maxim: audi alteram partem-Applicability-Scope-Nobody can be condemned unheard and no act or action which is detrimental, against the right and interest of a person can be passed without giving him prior notice and opportunity of hearing-Issuance of a proper show cause notice to a person was an essential ingredient of the legal maxim audi alterm partem-Right of getting a show-cause notice and the right of being personally heard are inseparable and inalienable rights of the taxpayer and cannot be denied under any circumstances. ORDER SHAHID MASOOD MANZAR, CHAIRMAN:---.--- This appeal has been filed against the impugned Order No..1220 dated 10.12.2018 passed by the learned Commissioner Inland Revenue (Appeals), RTO, Peshawar whereby he dismissed appeal with following observation: - "Notices for hearing were issued multiple times on the address listed in AR's appeal memo, but none attended in any of the hearings nor any application for adjournment was received. The grounds of appeal and impugned order were then carefully examined, but no concrete or compelling argument was found therein. Similarly, no supporting documents were available in appeal memo. Even otherwise, the treatment meted out to appellant by the assessing officer is quite reasonable and calls for no interference." 2. The appellant has now contended on the following grounds:- "..2. That the order of learned Commissioner Inland…

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