FARRUKH RAZA SHEIKH vs The APPELLATE TRIBUNAL INLAND REVENUE S — 2022 PTD 1467 SUPREME-COURT

Case information

Citation: 2022 PTD 1467 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2022
Reporter: PTD
Parties: FARRUKH RAZA SHEIKH vs The APPELLATE TRIBUNAL INLAND REVENUE S
Subject matter: Tax & Customs
Provisions referred to: S. 132; Income Tax Ordinance

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

FARRUKH RAZA SHEIKH VS The APPELLATE TRIBUNAL INLAND REVENUE S. 132(2)---appellate Tribunal Inland Revenue Rules, 2010, R. 22(1)---appeal before the appellate Tribunal (Inland Revenue)---appeal dismissed in default i.e. due to absence of party without sufficient cause---Rule 22(1) of the appellate Tribunal Inland Revenue Rules, 2010, vires of---Rule 22(1) of the appellate Tribunal Inland Revenue Rules, 2010 ("Rules") is ultra vires section 132(2) of the Income Tax Ordinance, 2001 ("Ordinance") to the extent where the Rule allows that the tax appeal before the appellate Tribunal Inland Revenue ("Tribunal") can also be dismissed in default---Section 132(2) of the Ordinance clearly provides that the Tribunal shall afford an opportunity of hearing to the parties to the appeal and in case of default by any of the party on the date of hearing, the Tribunal may proceed ex-parte to decide the appeal on the basis of available record.

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