Law: Income Tax Ordinance, 2001

Section: 131(1)(d)

Law: Limitation Act, 1908

Section: 5

Income Tax Ordinance (XLIX of 2001)--- ----S.131(1)(d)---Limitation Act (IX of 1908), S.5---Appeal to Appellate Tribunal---Limitation---Delay of 170 days---Application for condonation of delay on the sole ground agitated by the department, regarding reorganization of Inland Revenue Department whereby structural changes were introduced by the Federal Board of Revenue and an affidavit of Commissioner Inland Revenue was annexed , but he did not state any reason or ground for condonation of delay---Validity---When a party moves the court for condonation of delay, the cause of the delay must be properly explained and the delay also must have been beyond the control of the party---Contents of the affidavit annexed with the application did not show any reason or cause whatsoever, beyond the control of the department in filing the appeal after inordinate delay of 170 days---Was incumbent on the applicant, in order to have benefit of S.5 of Limitation Act, 1908, to explain the delay of every day that lapses beyond the period allowed for filing of appeal---No sufficient cause or plausible reason was given in the application for condoning the delay---Appeals filed at the belated stage stood dismissed, being time barred, by the Appellate Tribunal. 2010 SCMR 1899; 1970 SCMR 558; 1957 SMCR 959; 1981 SCMR 37; 1979 SCMR 45 and 1979 SCMR 191 rel. ORDER SYED MUHAMMAD FAROOQ SHAH (JUDICIAL MEMBER).---By this common order I intend to dispose off the captioned miscellaneous applications regarding condonation of time limits filed by the department along with I.T.As. Nos.718 to 720/KB/2011 as the question requiring consideration in all these applications is the same, namely, as to whether, the delay of 170 days which has occurred in filing the income tax appeal under section 131 can be condoned on the sole ground agitated by the appellant (department), regarding reorganization of the Inland Revenue Department, whereby the structural changes were introduced by the F.B.R. Though the applications are annexed with affidavit of Syed Ayaz Mehmood Commissioner Inland Revenue Zone-I RTO Karachi, but he did not state any reason or ground for condonation of delay. 2. Succinct facts leading to…

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