Law: Income Tax Ordinance, 2001

Section: 132,132(2),221

Income Tax Ordinance (XLIX of 2001)--Ss. 221 & 132(2)---Rectification of mistake---Recall of order by the Appellate Tribunal---Contention raised by the assessee before the Appellate Tribunal was justified due to the fact that no notice of hearing was served either on Authorized Representative or assessee/applicant company as the assessee has also filed an affidavit whereby it had stated that no notice of hearing in appeal was ever served upon any official of the applicant-company---Non-appearance on the date of hearing therefore, was not wilful---Order passed under S.132(2) of the Income Tax Ordinance, 2001 for no fault of the assessee was unjustified as the issue raised in main appeals remained unsubstantiated for non -prosecution---Order passed was recalled in the interest of justice and office was directed to list the main appeal filed by the assessee for regular hearing---Miscellaneous applications filed by the assessee were allowed by the Appellate Tribunal in circumstances. ORDER These three miscellaneous applications have been filed by the applicant-company for the assessment years 1998-99 to 2000-2001 for the recall of the Tribunal's order, dated 27-7-2005 passed in I.T.As. Nos. 4899/LB of 2002, 5590/LB of 2002 and I.T.A. No.3197/LB of 2003 (Assessment years 1998-99 to 2000-2001). Both the parties have been heard and available record perused. We have given our earnest consideration to the whole matter and after going through the earlier ITAT order passed by us vide I.T.As. Nos.…

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