ISLAMABAD: Lahore Tax Bar Association (LTBA) has strongly opposed the proposed abolition of the first Appellate Forum of Commissioner Appeals, saying it would pose complexity in administering the relevant fiscal laws and provision of justice to taxpayers. According to a communication of LTBA to Finance Minister, the government is contemplating the abolition of the First Appellate Forum of Commissioner Appeals, the primary fact-finding authority in tax matters, as provided under the Income Tax Ordinance, 2001, Sales Tax Act, 1990 and Federal Excise Act, 2005 beside the Appellate Tribunal which is the secondary but final fact-finding authority. This decision proposes to shift the entirety of the burden onto the Appellate Tribunal Inland Revenue, the second appellate forum, which after abolition of the aforesaid tier would become only the sole fact-finding authority. As champions of the rule of law and advocates for the betterment of society as enshrined in the Constitution, the tax advisors are deeply concerned about the potential repercussions of this proposed change. The First Appellate Forum serves a critical role in ensuring a fair and impartial assessment of tax issues before they escalate to higher levels of appeal. LTBA strongly believed that maintaining the First Appellate Forum is essential for upholding transparency, accountability, and due process in the tax appeal process. Its abolition could disrupt the delicate balance of the tax dispute-resolution system and impact the rights of taxpayers across the country. Currently, the Appellate Tribunal Inland Revenue (ATIR) is already overwhelmed with a substantial backlog of cases, with more than 70,000 appeals currently pending before the tribunal. This staggering number highlights the immense burden faced by the ATIR in addressing tax disputes and underscores the necessity of retaining the First Appellate Forum as an essential component of the tax appeal system. Furthermore, approximately 70 percent of the decisions rendered by the Commissioner of Inland Revenue (Appeals) (CIR-A) are being finalised at that stage, with no further appeals filed before the ATIR. Only 30% of cases proceed to the Appellate…