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ZIA STEEL RE-ROLLING MILLS, ISLAMABAD vs COMMISSIONER INLAND REVENUE, ENF-IX, LTU, ISLAMABAD S — 2022 PTD 1722 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2022 PTD 1722 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2022
Reporter
PTD
Parties
ZIA STEEL RE-ROLLING MILLS, ISLAMABAD vs COMMISSIONER INLAND REVENUE, ENF-IX, LTU, ISLAMABAD S
Subject matter
Tax & Customs
Provisions referred to
S. 182---SRO

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

ZIA STEEL RE-ROLLING MILLS, ISLAMABAD VS COMMISSIONER INLAND REVENUE, ENF-IX, LTU, ISLAMABAD S.182---SRO No.550(I)/2012 dated 23-05-2012---SRO No.494(I) / 2013 dated 10-06-2013---Failure to furnish return of income---Scope---Appellant was imposed upon penalties for late filing of income tax returns for the tax years 2011 and 2012---Validity---Federal Government through SRO No.550(I)/2012 dated 23-05-2012 had allowed the steel melters to deposit the tax liability by 31-05-2012 who had opted to pay sales tax under the Sales Tax Special Procedure Rules, 2007, for the tax year 2011---Appellant by availing the aforesaid benefit had paid the tax liability and filed the return for the tax year 2011 on 11-05-2012---Appellant, as far as the tax year 2012 was concerned, had paid the tax liability along with the tax return and there was no dispute regarding the tax liability---Penalty was imposed by the assessing officer only for late filing of the return---Case of the appellant for both the tax years was fully covered in the amnesty by the Federal Government through SRO No.494(I)/2013 dated 10-06-2013 and therefore, the appellant was entitled to relief under the said notification by deleting the penalty imposed by the assessing officer---Orders passed by the lower authorities were annulled---Appeals were disposed of accordingly.

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