Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2,2(3),9,9(2)(b)

Law: Income Tax Ordinance, 1979

Section: 59,59(1),2(3)

(a) Income Tax Ordinance (XXXI of 1979)--S. 59(1)---C.B.R. Circular No. 7 of 2002, dated 15-6-20002, para. 8(c)---Constitution of Pakistan (1973), Art. 189---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)--Self-assessment---Condonation of delay---Reply of short documents notice was filed 2 days late with application for condonation of delay---Assessment was finalized under normal law without deciding the application for condonation of delay in spite of approaching the higher authorities---Validity---Taxation authorities were not justified in refusing to condone the delay of 2 days in submitting the short documents and it was case of maladministration---Federal Tax Ombudsman recommended that return of the income of the complainant for the year under consideration be accepted under Self-Assessment Scheme. Novitas International v. Income Tax Officers and others 1991 PTD 968 rel. (b) Income Tax--- ----Condonation of delay---Medical certificate--Verification---Obligatory for the Assessing Officer to conduct necessary enquiries to conclusively establish the falsity of medical certificate produced by the complainant/assessee and mere expression of doubt did not vindicate his position. (c) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)-- ----S. 9(2)(b)---Jurisdiction, functions and powers of the Federal Tax Ombudsman---Issue relating to condonation of delay---No remedy had been provided in respect of refusal to condone delay and selection of case for Total Audit which were completely independent of assessment---Federal Tax Ombudsman overruled the objection of department regarding jurisdiction. FINDINGS/DECISION The maladministration in this case was alleged on account of the refusal of the Taxation Officer, Circle 08, Faisalabad and the Commissioner of Income Tax, Faisalabad Zone, Faisalabad to condone the delay of 2 days in filing the short documents. 2. The brief facts of the case are that the Complainant filed his Return of Income for assessment year 2002-2003 under Self-Assessment Scheme (SAS) by declaring Net Income at Rs.2,85,100. The Return accompanied the Computation Chart, Tax Payment Challans and…

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