Law: Income Tax Ordinance, 1979

Section: 13,13(1)(b),156

Income Tax Ordinance (XXXI of 1979)----S.13(1)(b) & 156---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9---Addition---Application for rectification---Inaction of the Department---Misrepresentation and withholding of relevant facts by the Department from Appellate Tribunal Bench---Effect---Complainant/ assessee suffered due to inaction on his application under 5.156. of the Income TAX Ordinance, 1979 arid mal-administration on the part of Assessing Officer who passed an arbitrary order on the issue of addition under S.13(1)(b) of the Income Tax Ordinance, 1979 in total disregard of the fact that an application under S.156 on the issue was pending before the-Member (Judicial) C.B.R.---First Appellate Authority confirmed the addition disregarding the fact that assessee's application under S. 150 was deemed to have been decided in his favour in accordance with the provisions of S.156(3) of the Income Tax Ordinance, 1979---Validity---Federal Tax Ombudsman recommended that the complainant/assessee may move a miscellaneous application to Income-tax Appellate Tribunal under S.156 of the Income Tax Ordinance, 1979 for rectification of errors that have crept into its order due to misrepresentation and withholding of relevant facts from the Bench by the Departmental Representative and that the concerned Regional Commissioner of Income-tax, should hold an enquiry to find out as to what action was taken by the Commissioner of Income-tax and the concerned officers under him on his direction, why remand report was `not submitted to the. Income-tax Appellate Tribunal; to identify the officers responsible for inaction and propose action to be taken against the officers responsible for inaction. DECISION/FINDINGS The complainant has alleged arbitrary refusal of the Department to take up the hearing already granted by the Member (Judicial), C.B.R., prior to abolition of the post, on the second application of the complainant, seeking rectification of the Revision Order of Member (Judicial) dated 10-12-1998. 2. Brief facts of case as per complaint are that the complainant, an individual engaged in retail trading of carpets, had filed return of…

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