Law: Income Tax Ordinance, 2001

Section: 122,122(1),122(5),184(1),221,221(1)

(a) Income Tax Ordinance (XLIX of 2001)----Ss. 122(5)---Rectification of mistake---Appeal---Assessee moved application for rectification before First Appellate Authority stating that notice of hearing of appeal issued under the ordinary post was delivered by the postal authority after expiry of date fixed for hearing of appeal; appeal be recalled and restored and be decided after affording a reasonable opportunity of hearing---Order was recalled by the First Appellate Authority with the observation that call notice was not properly served---Department contended that if appeal of a taxpayer was rejected by the First Appellate Authority then he had to file second appeal before the Appellate Tribunal and the First Appellate Authority was not legally empowered to recall its order through rectification and pass a new order in such a manner that a previous was totally reversed---Assessee contended that although there was no express provision empowering the First Appellate Authority to recall his own order but First Appellate Authority being an appellate authority had inherent powers to recall its own order; and the order passed by the First Appellate Authority could not be challenged because of having merged with subsequent order of First Appellate Authority---Validity---First Appellate Authority could not recall its order for rectification, which had very limited scope---Error could be rectified only when it was apparent on the face of record and if the issue required reconsideration/review then the appellate authorities should refrain from making rectification---Appellate authority could not sit as a judge . on its own order---Neither any attempt could be made to circumvent the law---Mistake or an error could be rectified only where it was floating on the surface of record and it did not involve reappraisal of facts or evidence---First Appellate Authority did not have powers under the Income Tax Ordinance, 2001 to recall any order passed by it---Proper course of action was that the taxpayer should have agitated the matter in appeal before the Appellate Tribunal, who was competent to take into account all the relevant facts to arrive at a judicious conclusion---If…

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