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MILLENIUM FRANCHISES vs COMMISSIONER (APPEALS) PRA, LHR Ss — 2021 PTD 329 APPELLATE-TRIBUNAL-PUNJAB

Case information

Citation
2021 PTD 329 APPELLATE-TRIBUNAL-PUNJAB
Year
2021
Reporter
PTD
Parties
MILLENIUM FRANCHISES vs COMMISSIONER (APPEALS) PRA, LHR Ss
Subject matter
Tax & Customs

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

MILLENIUM FRANCHISES VS COMMISSIONER (APPEALS) PRA, LHR Ss.24 & 2(43)---assessment of tax---Tax fraud---Scope---Show-cause notice issued to the appellant alleged that it being franchisee was required to declare its true sales but such information was concealed which act was "tax fraud"---additional Commissioner held the appellant liable for evasion of sales tax---appeal against said order was dismissed---Validity---after issuance of the show-cause notice, total 5 dates of hearing were fixed by the additional Commissioner---Except on two dates of hearing, no one appeared before the additional Commissioner on behalf of the appellant and on all the said five dates of hearing, request for adjournments were made---Such conduct was more than enough to prove the lethargic and evasive attitude of the appellant---additional Commissioner had rightly observed that the continuous absence and requests for adjournments had proved that the appellant had nothing to say in its defence---Record on the basis of which show-cause notice was issued was the sales tax returns of the franchiser, therefore, it could not be considered as controversial---No benefit could be extended to the appellant for its lethargic, evasive and contumacious attitude and conduct before the lower forums---No illegality or irregularity was found in the impugned orders---appeal was dismissed.

Other judgments reported in 2021 PTD

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