Law: Income Tax Appellate Tribunal Rules, 1981

Section: 12

Law: Income Tax Appellate Tribunal Procedure Rules, 1981

Section: 12,11,15,32,35,36

Law: Civil Procedure Code (V of 1908)

Section: O.XLIII,R.3,121,

Law: Income Tax Ordinance, 1979

Section: 133(8),134,

(a) Income-tax Appellate Tribunal Rules, 1981---R. 12---Rule 12, Income-tax Appellate Tribunal Rules, 1981 is directory in nature and its violation would not necessarily entail dismissal in each and every case but the facts and circumstances of each case would be examined in order to decide as to whether the violation thereof must lead to dismissal or be condoned. Per Abrar Hussain Naqvi, Judicial Member; Mirza Muhammad Wasim, Accountant Member agreeing.--- Rule 12 of the Income-tax Appellate Tribunal Rules, 1981 is not mandatory but directory. As the said Rule is directory its non-compliance is curable when necessary. The Tribunal, in its discretion, can dispense with the compliance of the said Rule. The said Rule is not redundant as where the Tribunal is of the opinion that the Rule has been intentionally and deliberately violated, it can refuse to entertain the appeal. Where the non-compliance is inadvertent or by mistake and the respondent has the knowledge of appeal, non-compliance will not be fatal to the appeal. Mode of service through Registered Post is not mandatory. In reference applications the non-compliance of Rule 12 is not fatal to the reference applications. Per Junejo M. Iqbal, Accountant Member.--- The right of appeal granted to the appellant under section 134 of the Ordinance has been expressly granted by the legislature and it cannot be snatched away or sacrificed at the altar of procedural niceties dictated by the Income Tax Appellate Tribunal Rules. This, however, does not mean that Rules have to be observed by default rather than by compliance. Each case has to be examined on its merits. No premium can be placed on any irregularity committed by an appellant. But at the same time, valuable right of appeal can also not be extinguished by an irregularity or an omission or defect which was either unintentional or error committed unwittingly or inadvertently. Surely, the Income-tax Appellate Tribunal is vested with discretionary jurisdiction which could be exercised in appropriate cases where sufficiency of cause preventing timely compliance with Rules is shown to the satisfaction of the Tribunal. Per Farhat Ali Khan, Chairman.--- Rule 12 of…

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