Law: Income Tax Ordinance, 1979

Section: 134(4),156

(a) Income Tax Ordinance (XXXI of 1979)----Ss. 134(4) & 156--Appeal to Appellate Tribunal---Condonation of delay---Filing of miscellaneous applications for condonation of delay after the main appeals/issues had been disposed of---Validity---No application seeking condonation of delay was submitted nor any affidavit in support thereof was filed at the time of hearing of original appeals---Miscellaneous applications seeking condonation of delay were filed after the receipt of Appellate Tribunal's order whereby appeals were dismissed because of late filing of appeals---After having rejectee the appeals, the Appellate Tribunal as an appellate authority had become functus officio, and could not re-examine the issue--Filing of miscellaneous applications for condonation of delay after the main appeals/issues had been disposed of was deprecated. 1981 SCMR 536 and 1991 PTD,1056 rel. (b) Income Tax Ordinance (XXXI of 1979)--- ----Ss. 134(4) & 156---Appeal to Appellate Tribunal---Condonation of delay---Filing of appeal through registered post---Effect---Date on which appeal papers were received by the Registrar/Assistant Registrar either through post or otherwise, would be considered the actual date of filing of appeal---Miscellaneous applications seeking condonation of delay could not be entertained after the main appeals had already been finalized---Even otherwise as per law the appellant was bound to explain delay of each day at the time of hearing of original appeals---Posting of appeals within time was of no consequence, because the law did not permit the Registrar/Assistant Registrar to consider the appeals received after the expiry of stipulated time that the same had been instituted on the day when it was posted. ORDER SYED NADEEM SAQLAIN, JUDICIAL MEMBER.---Out of titled ten miscellaneous applications five bearing M.As. Nos. 393 to 397/LB of 2005 have been preferred seeking for condonation of delay in filing of original appeals while rest of the five other miscellaneous applications pertaining to M.As. Nos. 398 to 402/LB of 2005 were filed seeking review of Tribunal's earlier order, dated 12-3-2005. All these miscellaneous applications are being decided…

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