Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Law: Income Tax Ordinance, 1979

Section: 96,102

Income Tax Ordinance (XXXI of 1979)]...... Ss. 102 & 96 Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000) S. 2(3) Additional payment for delayed refunds Refund became due when assessment was made but without any reasonable and legal ground the payment was delayed Neither Commissioner and Inspecting Additional Commis-sioner replied the letters of the assessee nor provided the proper relief which had been hastily granted to the extent of refund only after service of notice on the assessee All these acts amounted to maladministration Complainant/ assessee was entitled to compensation for delayed payment Federal Tax Ombudsman " recommended that compensation for delayed payment be made to the Complainant/assessee. DECISION/FINDINGS This complaint is against non issuance of refund created at Rs.233,659 for the assessment year 1996 97 to 1998 99. 2. At the time of hearing none was present for the Department when called out. The learned counsel for the complainant, and the parawise comments from RCIT, Eastern Region, Lahore both confirm that refund amounting to Rs.233,659 was issued on 18 6 2003 vide Voucher No. 65. The learned counsel stated that refund was issued when parawise comments on the complaint were called. 3. It is pertinent to note that tae Regional Commissioner has submitted reply as follows: "As reported by the Commissioner of Income tax, Zone B, Lahore, refund amounting to Rs.233,659 has been issued in the instant case vide Voucher No.065, dated 18 6 2003. The grievances have been redressed hence the matter may please be treated as disposed of". All other allegations in the complaint have not been denied and shall be deemed to have been admitted. Even the department's representative did not appear on the date of hearing. From the facts stated in the complaint which have not been denied it is clear that the revised assessment for the assessment years 1996-97, 1997 98 and 1998 99 were completed under sections 62/132 on 19 9 2000 creating a total demand of Rs. 13,239. The wealth assessments for the assessment years 1996 97, 1998 99, 1999 2000 and 2000 2001 were completed on 8 5 2001 creating a demand of Rs.4,236. When recovery…

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