Law:

Section:

Income Tax Ordinance (XLIX of 2001)--- ----S.127---Appeal to the Commissioner (appeals)---Limitation--Condonation of delay---Pursuance of case before Ombudsman and courts of competent jurisdiction---Request was made to condone the delay on the ground that the case was legitimately persuaded before the Ombudsman and subsequently before the courts of competent jurisdiction---First Appellate Authority did not agree with the taxpayer and rejected the appeal being time barred---Validity---Applicant had filed an application for condonation of delay by stating that he had been legitimately following his -case before the courts of competent jurisdiction---Where a person had been pursuing his case in different forums believing that his action was within the framework of law, he became entitled for condonation of delay when these proceedings were irregular or lacked jurisdiction---Applicant had been following his case and pursuing remedies as provided under different circumstances---Taxpayer had genuine cause for getting condonation of delay by filing appeal---Keeping in view the long line of adjudication before Ombudsman and believing the intention of the appellant that he had been genuinely contesting his case as being aggrieved from the impugned order, request for condonation of delay was allowed and application was treated to be in time--Order of First Appellate Authority was set aside and the case was remanded to the First Appellate Authority with the direction that the appeal be heard on merits and be decided in accordance with law. ORDER SYED MUHAMMAD JAMIL RAZA ZAIDI (JUDICIAL MEMBER).---This appeal has been filed against the order of the Commissioner Inland Revenue (Appeals-III), Karachi dated 30-9-2010 whereby the learned Commissioner (Appeals) rejected the appeals on the ground that the same is barred by time by two and half years. 2. Brief facts of the case are that the appellant challenges the validity of the Department order before the learned Ombudsman who accepted the application of the appellant and declared the Departmental action as maladministration, however, the Department challenged the said order before the President of Pakistan and the President…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492