Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Law: Income Tax Ordinance, 2001

Section: 221

Law: Income Tax Ordinance, 1979

Section: 129

Income Tax Ordinance (XXXI of 1979)......S. 129 Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S. 2(3) Appeal to the Appellate Additional Commissioner Grounds of appeal indicated by the complainant/assessee in appeal memo had not been discussed by the First Appellate Authority but appeal was disposed of on the main ground of appeal Validity -First Appellate Authority did not consider the contentions of the complainant/assessee raised and pressed in appeal objectively Only two grounds had been dealt with No reasons had been given for arriving at the conclusion and had agreed with the order of the Assessing Officer --Universally acknowledged principle of justice is that the Appellate Court must state its reasons for the decision Was not sufficient to say that the order of the Assessing Officer or the argument of any party represents the correct view of the case Was necessary that reasons were given in the order for the decision arrived at Reasons so given will enable a party to decide whether to appeal against the order or not? Reasons were to be given even in cases where order was passed affirming the assessment order Mere reproduction of the order of the Assessing Officer without giving his own reasons or applying his mind was improper Object of appeal was that a higher forum may apply independent mind to the controversy and then decide by its own reasoning Order of First Appellate Authority was suffering from infirmity and could be termed as arbitrary Maladministration was established Federal Tax Ombudsman recommended that Commissioner of Income Tax (Appeals) to rectify appeal order, dated 27 12 2002 under S.221 of the Income Tax Ordinance, 2001 and pass a speaking order after discussing the grounds of appeal. FINDINGS/DECISION In these two complaints filed by one and same person on identical grounds, `maladministration' has been alleged on the part of Commissioner of Income Tax (Appeals) Gujranwala for rejecting the appeals of the Complainant arbitrarily without properly adjudicating various grounds of appeal. 2. The complainant is an `individual earning his income from purchase and sale of jewellry who filed his Income Tax Returns…

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