Law: Income Tax Ordinance, 1979

Section: 136

Law: Income Tax Appellate Tribunal Rules, 1981

Section: 10

Income Tax Appellate Tribunal Rules, 1981----R.10---Income Tax Ordinance (XXXI of 1979), S.136---Memorandum of appeal---Contents of---Appeal of the assessee was dismissed by Appellate Tribunal on the ground that grounds of appeal did not conform to the Income-tax Appellate Tribunal Rules, 1981, and were argumentative in nature---No such defect was identified by the Tribunal---Effect---Order of Appellate Tribunal having not identified the defect of form, pleading of assessee was rectifiable and assessee could be allowed an opportunity to rectify the defect instead of dismissing the appeal of assessee. JUDGMENT SYED JAMSHED ALI, J.---This judgment will dispose of Tax References Nos.2, 3, 4 and 5 of 1999 as the question of law arising therein is common. 2. Leaving aside the unnecessary details, the appeal of the petitioner assessee was dismissed by the learned Income-tax Appellate Tribunal vide order dated 24-8-1995 on the sole basis that the "grounds of appeal does not conform to the Rules of the Income-tax Appellate Tribunal". The petitioner then approached the learned Tribunal with an application under section 136(1) of the Income Tax Ordinance which was dismissed vide order dated 8-2-1999. This reference was admitted to consider the question whether the appeal of the petitioner before the learned Income-tax Appellate Tribunal could be dismissed on the ground pressed by the said learned Tribunal. 3. The learned counsel for the petitioner contends that while holding that the grounds of appeal did not conform to the rules of the Income-tax Appellate…

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