Law: Income Tax Ordinance, 1979

Section: 130,130(1)

Income Tax Ordinance (XXXI of 1979)----S. 130(1)---Appeal not accompanied by prescribed fee---Appellate Authority rejected appeal, which order was upheld by the Tribunal---Validity---Duty of office of Appellate Authority was to require appellant in writing to deposit appeal fee within specified time and in case of failure to place matter as objection case before Appellate Authority---Such needful having not been done Appellate Authority should have allowed some time to appellant to deposit appeal fee---Such failure on the part of Appellate Authority and its office had resulted in loss of a valuable right of appeal to the assessee---Appeal fee having already been deposited, Tribunal ought to have directed Appellate Authority to decide appeal on merits---High Court accepted appeal, resultantly appeal filed by assessee would be deemed to be pending before Appellate Authority for its decision on merits. Allied Bank of Pakistan v. ITAT, AJK 2000 PTD 2872 and Siddique Khan v. Abdul Sahkur Khan PLD 1984 SC 289 rel. JUDGMENT NASIM SIKANDAR, J.---In this further appeal under section 136 of the late Income Tax Ordinance, 1979 (since repealed) the appellant an individual and an assessee of Income Tax Department claims that following .question of law has arisen out of the order of the Tribunal, dated 18-2-1999;-- "Whether the appellant should be afforded an opportunity to make the payment of the required appeal fee within prescribed period and without affording an opportunity to levy appeal fee the impugned order is sustainable in the law? 2. The assessee returned an income of Rs.1,62,000 from its business of stitching of lather under a contract with Messrs Service Industries Gujrat. However, the Assessing Officer framed an ex parte assessment order at Rs.12,3,913. 3. The appeal filed by the assessee was rejected on 16-9-1998 on the ground that "appeal documents are not accompanied by the appeal fee in fulfilment of provisions of subsection (1) of section 130 of the Income Tax Ordinance." 4. On further appeal a Division Bench of the Income Tax Appellate Tribunal, Islamabad Bench Islamabad by way of the impugned order agreed that deposit of appeal fee by the assessee on…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492