Law: Income Tax Ordinance, 2001

Section: 165,182(3),221

Income Tax Ordinance (XLIX OF 2001)--- ----Ss. 221, 182(3) & 165---Rectification of mistake---Application for rectification of ex parte order imposing penalty on default of filing withholding statements---Acknowledgment receipts were filed---Application was rejected on the ground that at the time of passing penalty order the statements produced were neither part of record nor were produced by the taxpayer despite proper service of notice---First Appellate Authority found that rejection of application under S.221 of the Income Tax Ordinance, 2001 was not sustainable in the eye of law---Department contended that statements should have been filed during penalty proceeding, which could not be taken as part of record now, for the purpose of rectification---Taxpayer contended that statements were filed on 30-6-2006, acknowledgment of which was produced; and Taxation Officer could not have refused the rectification without verifying the acknowledgement of filing statements---Penalty order was passed on 23-10-2008, whereas the statements were filed in June, 2006, the same should have been taken as part of record for the purpose of rectification---Validity---Taxation Officer was duty bound to consult the relevant record to determine whether statements produced were filed on the date given in the acknowledgement receipts or not---If the filing of statements was found genuine, its absence from the record before Taxation Officer, during penalty proceedings, was beyond control of the taxpayer---Taxpayer could not have been penalized for any lacuna in system of the department due to which a document duly filed in June, 2006 had not become part of the case record till December, 2008---Expression mistake floating or apparent from record' could not be narrowly interpreted---Document duly filed became part of the record for the purpose of rectification and for all other judicial purposes, on the date it was duly filed---Appellate Tribunal concurred with finding of First Appellate Authority that rejection of rectification was not maintainable in the eye of law---Taxation Officer was directed to give effect to the evidence produced in rectification order, after confirming the…

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