| Citation(s) |
|---|
| 2011 SLG 229 2011 SLD 229 2011 PTD 1625 |
Appellate Tribunal Inland Revenue
M.A.No. 654/LB/2010 in STA No.908/LB/2009, decision dated: 1st February, 2011
TABANA SAJJAD NASEER, ACCOUNTANT MEMBER AND SHAHID, JAMIL KHAN, JUDICIAL MEMBER
Khubaib Ahmed for Applicant AND Azmat Elahi Ghumman, D.R. for
Respondent
M.A.No. 654/LB/2010 in STA No.908/LB/2009, decision dated: 1st February, 2011
TABANA SAJJAD NASEER, ACCOUNTANT MEMBER AND SHAHID, JAMIL KHAN, JUDICIAL MEMBER
Khubaib Ahmed for Applicant AND Azmat Elahi Ghumman, D.R. for
Respondent
Messrs TAJ PROCESSING INDUSTRIES (PVT) LTD
VS
C.I.R. (R.T.O.), FAISALABAD
Law: Sales Tax Act, 1990
Section: 46
Sales Tax Act (VII of 1990)---S. 46---Dismissal of appeal in default---Application for restoration of appeal---Appeal was dismissed in default on the date for which neither the taxpayer nor his counsel had received any notice for hearing---Law favours adjudication on merits---Reason narrated by the taxpayer showing his inability for non-attendance, appeared to be logical---Application was accepted and impugned order was recalled and appeal was listed for regular hearing for deciding on merits. ORDER This miscellaneous application has been filed by the registered manufacturer-cum-exporter for recalling the Tribunal's order contained in STA No.908/LB/2009 dated 15-11-2010, whereby the same was dismissed in default. 2. It is submitted by the applicant that the case of taxpayer was dismissed in default on 15-11-2010, for which date neither the taxpayer nor his counsel had received any notice for hearing. It is contended by the AR that dismissal of appeal on technical ground would leads to miscarriage of justice since it has always been the spirit…
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