Law: Income Tax Appellate Tribunal Rules, 1981

Section: 10

Income Tax Appellate Tribunal Rules, 1981--R. 10---Appeal---Grounds set-forth in memorandum of appeal being in argumentative and narrative form, appeal was dismissed---Validity---Such dismissal was not in accordance with law---High Court set aside impugned order and remanded case to Tribunal for its decision on merits. CIT v. Muhammad Tariq Javed (2000) 82 Tax 67 and Pakistan Industrial Gases Ltd. v. CIT and another 2000 PTD 2903 rel. JUDGMENT NASIM SIKANDAR, J.---This is a reference made by the Lahore Bench of the Income Tax Appellate Tribunal under section 136(1) of the late Income Tax Ordinance, 1979. Following question of law has been referred for our consideration and opinion:-- "Whether in the law and facts of the matter the learned IATA was justified to dismiss the appeal filed by the Revenue on technical grounds?" 2. The respondent/assessee is a private limited company and during the period relevant to the assessment year 1993-94 derived income from export of leather and sports goods etc. As against returned income of Rs.3,360 assessment for the year was framed Rs.202,046 in the process profit from sale of car as also an addition under section 12(18) of the late Ordinance was made to reach the total income as noted above. Learned Commissioner of Income Tax (Appeals) on 19-10-1995 partly allowed the appeal filed by the assessee inasmuch as the addition made under section 12(18) of the Ordinance was directed to be deleted. 3. The departmental appeal assailing the said relief was dismissed by the learned Tribunal. The operative part of the order contained inpara. 3 reads as under:-- "(3) Perusal of the appeal record reveals that the grounds of appeal' filed by the Revenue are not set-forth in accordance with the A rule 10 of ITAT Rules, 1981. This rule envisages that the grounds of appeal shall be consisted without argumention or in the narrative form where as these have set-forth by the department in the argumentative and in the narrative form. Since the…

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