Law:

Section:

Income Tax Ordinance (XLIX of 2001)--- ----Ss.128(5), 182, 190 & 165---S.R.O. No.662(I)/2007 dated 8-6-2007---Procedure in appeal---Filing of evidence at first appellate stage---Levy of penalty for non-compliance of show-cause notice and for non-filing of statements---First Appellate Authority held that initial penalty was wrongly imposed as compliance of letter was duly made---Department contended that required documents and evidences were not filed; and in view of lack of evidence and non-furnishing of necessary documents before Taxation Officer, the appeal of the taxpayer was liable to be dismissed as, according to provision of S.128(5) of the Income Tax Ordinance, 2001, the First Appellate Authority was not empowered to accept any documentary evidence submitted before him that was not produced before the Taxation Officer, therefore the order of First Appellate Authority being illegal was without jurisdiction---Validity---Taxpayer failed to furnish any evidence in respect of filing the statements before Taxation Officer---Taxpayer was duly confronted through a show-cause notice but on the date of compliance, the taxpayer neither complied with the show-cause notice nor requested for an adjournment in the matter---As a consequence of non-compliance of the notice, Taxation Officer imposed penalty under Ss.182 and 182(3) of the Income Tax Ordinance, 2001 by treating the taxpayer a 'taxpayer in default'---First Appellate Authority accepted the evidence of filing of statement produced by the taxpayer, deleted the penalty---First Appellate Authority accepted the evidence by violating the provision of S.128(5) of the Income Tax Ordinance, 2001, as he was not authorized to accept the evidence furnished by the taxpayer at the first appellate stage---Taxpayer had not complied with the Taxation Officer notice which resulted in penalty order---Matter was remanded back to the Taxation Officer for fresh adjudication and orders of both the officers below were vacated with the directions that the taxpayer should furnish the evidence before Taxation Officer and Taxation Officer was to decide the matter in accordance with law after affording an adequate opportunity to the…

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