Law: Income Tax Ordinance, 2001

Section: 182,183,190

Income Tax Ordinance (XLIX of 2001)----Ss. 183, 182 & 190---S.R.O. No. 708(I) of 2007 dated 14-7-2007---Penalty for non-payment of tax-Non-payment of tax for tax year 2003 as the determined refund was already with the department and the taxpayer had requested the department to adjust the tax liability from that determined refund---Return for tax year 2007 was filed in Regional Tax Office as the Federal Board of Revenue e -portal was not functioning---Levy of penalty---Cancellation of such penalties by the First Appellate Authority--Validity---Determined refund was admittedly available with the department and the taxpayer had already requested the department to adjust the tax liability from that determined refund---Likewise, Taxation Officer instead of verification to establish genuineness of submissions of return from service counter of Regional Tax Offices had imposed the penalty despite the fact that e-Portal of Central Board of Revenue was not functioning properly as was admitted by the Central Board of Revenue in the newspapers of that period:--Taxpayer had already fulfilled his obligations of filing the return on the counter of Central Board of Revenue---As the returns were filed before the Tax Facilitation Centre by the taxpayer it was established that the taxpayer had discharged his liability honestly and legally by filing his returns--Appeals filed by the Department having no merits, were dismissed by the Appellate Tribunal. THIS ORDER PASSED BY: JAWAID MASOOD TAHIR BHATTI, (JUDICIAL MEMBER).--Through these three appeals the appellant department has objected to the consolidated impugned order of the learned CIT(A) dated 27-10-2009. For the tax years 2003 and 2006 the penalty imposed for non payment of tax under section 183 cancelled by the learned CIT(A) through impugned order has been objected. While for the tax year 2007 the appellant department has objected the deletion of penalty for non-filing the-return of income under section 182 of the Ordinance, 2001. The learned D.R. representing the appellant department has contended that the learned CIT(A) has cancelled the penalty imposed for non-payment of tax demand for the tax years 2003 and 2006…

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