Law: Income Tax Ordinance, 2001

Section: 165,182

Income Tax Ordinance (XLIX of 2001)---Offences and penalties-Statements-Scope- Appellant was imposed upon penalties for its failure to furnish monthly statements in term of S.165 of Income Tax Ordinance, 2001- Validity-Appellant had reasonably explained the cause of its failure to file the statements by stating that it was facing problems in electronically filing them because in some cases IRIS portal was not importing CPRs while uploading the CPRs from the payment tab of IRIS-Appellant had shifted the burden of proof upon the department and the department had a very good chance to controvert the alleged ineffectiveness of IRIS but nothing was available on the record which could suggest that the department had tried to controvert such assertion-Department could not be permitted to generate new income under the grab of penalty-Impugned order was set aside- Appeals were accepted. ORDER MRS. AMBREEN ASLAM, JUDICIAL MEMBER:---.--- Through this single order we intend to dispose of the titled appeals Filed by the taxpayer against Combined Order bearing Nos.20 to 39/A-I, dated 7-5-2019, passed by the learned Commissioner Inland Revenue (Appeals-I), Karachi on the following common grounds: 1. That the Combined Order passed for the months from July 2015 to November 2016 and March 2017 to June 2017 under section 129 of Income Tax Ordinance, 2001 (the Ordinance); by the learned Commissioner Inland Revenue (Appeals-I), (CIRA) Karachi is bad in law and on facts. 2. That the learned CIRA erred in confirming action of Deputy Commissioner Inland Revenue (DCIR), E C Unit-03, Range-B, Zone-Ill, Large Taxpayers Unit, Karachi of passing an order under section 182 of the Ordinance. It is submitted that DCIR had erred passing Orders under section 182(2) of the Ordinance relating to the months from July 2015 to November 2016 and March 2017 to June 2017 by referring applicability of Serial Number 1A of subsection (1) of section 182. That DCIR then levied penalty of Rupees two thousand five hundred for each day of default for late filing of monthly statement under section 165 of the Ordinance. 3. That the learned CIRA erred in not appreciating that the taxpayer had been facing problems…

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