Law: Income Tax Ordinance, 1979

Section: 100,62,66A,156,89

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Law: Income Tax Ordinance, 2001

Section: 171,170

Income Tax Ordinance (XXXI of 1979)----Ss. 62, 66A, 156, 89 & 100---Income Tax Ordinance (XLIX of 2001), Ss.171 & 170---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Refund---Appeal effect---Additional payment on delayed refund---Complainant had pleaded that due to departmental failure to give appeal effect to the order of the Income Tax Appellate Tribunal dated 5-1-2003 the complainant had suffered hardship and harassment and a substantial amount of money of the company had remained locked up with the department---Income Tax Appellate Tribunal had cancelled order passed under Ss.62, 156 and 66A vide order dated 5-1-2003 (Assessment years 1994-95, 1995-96 and 1996-97)---Such order was served on the Commissioner of Income Tax on 31-1-2003---Claim of compensation under section 100 had to be given after three months of receipt of decision otherwise the complainant was entitled to compensation under Ss.100/102/171 of the Income Tax Ordinance, 1979 and Income Tax Ordinance, 2001, legitimate request of the assessee thus was rejected---Lack of response and delay showed inefficiency and incompetence amounting to maladministration---Federal Tax Ombudsman recommended that order giving appeal effect to the order of the Income Tax Appellate Tribunal dated 5-1-2003 be served on authorized representative of the complainant and refund due to the complainant for assessment year 1994-95 be paid together with compensation under section 171 of the Income Tax Ordinance, 2001. FINDINGS/DECISION JUSTICE (RETD.) SALEEM AKHTAR (FEDERAL TAX OMBUDSMAN).---The main grievance of the complainant relates to the failure of the D.C.I.T., Circle-03, Companies Zone-IV, Karachi in not giving appeal effect to the Income Tax Appellate Tribunal Order I.T.A. No.752/KB of 1995-96 (Assessment year . 1994-95) and I.T.A. No.2048/KB of 1996-97 (Assessment year 1994-95). The assessee is also aggrieved by non-issuance of refund amounting to Rs.48,09,434 pertaining to the assessment year 1994-95 and has further claimed additional payment under section 100 of the Income Tax Ordinance, 1979 (Repealed). 2. The complainant is a Private Limited Company doing business…

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