| Citation(s) |
|---|
| 2006 SLG 141 2006 SLD 141 2006 PTD 1636 |
Income Tax Appellate Tribunal
M.As. Nos.795/LB and 796/LB of 2005, decision dated: 27-01-2006
EHSAN UR REHMAN, JUDICIAL MEMBER AND NASEER AHMAD, ACCOUNTANT MEMBER
Siraj-ud-Din Khalid for Appellant. Muzammal Hussain, D.R. for
Respondents
M.As. Nos.795/LB and 796/LB of 2005, decision dated: 27-01-2006
EHSAN UR REHMAN, JUDICIAL MEMBER AND NASEER AHMAD, ACCOUNTANT MEMBER
Siraj-ud-Din Khalid for Appellant. Muzammal Hussain, D.R. for
Respondents
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Law: Income Tax Ordinance, 2001
Section: 131
Ordinance (XLIX of 2001)-----S. 131---Appeal---Restoration---Assessee submitted that non-appearance was due to inadvertent mistake in recording the date fixed in the diary of Authorized Representative, so he may not be allowed to be adversely affected and condemned unheard---Validity---Appellate Tribunal restored the appeal to its original position. ORDER The title applications are seeking recalling of order dated 15-10-2005 passed by the Tribunal in I.T.As. Nos.1833 and 1834/LB of 2003 for the reason that the assessee was not present. It has been submitted that non-appearance is as a result of inadvertent mistake in recording the date fixed in the diary of Authorized Representative, so far this the assessee may not be allowed to be adversely affected. Secondly, it has been submitted that condemning…
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