Law: Income Tax Ordinance, 1979

Section: 59

Income Tax Ordinance (XXXI of 1979)---S. 59---Filing return under Self-Assessment Scheme---Exclusion of return from Scheme---Delay in filing documents---Condonation of delay---Return filed by assessee for relevant year under Self-Assessment Scheme was processed under normal law due to late submission of documents---Assessee filed requisite documents with Assessing Officer after six days' delay from the date of compliance given by Assessing Officer---Failure to submit documents by assessee within prescribed period would not totally deprive assessee from benefit of Self-Assessment Scheme---Assessing Officer was empowered to condone the delay in submission of documents and had discretion not to exclude case from benefit of said Scheme---Explanation of assessee for delay in submission of required documents with Assessing Officer should be considered by him so that case was made eligible for Self-Assessment Scheme for the relevant assessment year. 1991 PTD 968; 2002 PTD 407; 2003 PTD (Trib.) 1948; 1995 PTD 1087; 1989 MLD 3215; 1954 SC 191 and 2004 PTD 30 ref. ORDER These are appeals by the assessee-appellant against the order of the learned CIT (Appeals-II), Faisalabad, dated 2-6-2003 in respect of assessment years 2000-2001 and 2001-2002. The main grievances of the appellant for both the years under appeal are common and summarized as under: "That the Taxation Officer was not justified at all to exclude the appellant's return from the scope of Self-Assessment Scheme. That the estimated turnover vis-a-vis reduced turnover by the learned CIT (Appeals) is highly excessive and without any basis or jurisdiction." Brief facts of the case leading to these two appeals are that the appellant, an Individual, derives income from sales and purchases of Karyana goods as well as Pensari goods on retail basis. Returns were filed declaring net income at Rs.1,09,000 and Rs.50,000 accompanied by computation chart, information of electricity and a challan of Rs.3,570. Statutory notices were issued, served and complied with. In response to these notices, the AR of the assessee duly appeared without books of accounts on the plea that none were maintained. During assessment years…

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