RAKESH KESHWANI vs ASSISTANT/DEPUTY COMMISSIONER INLAND REVENUE S — 2025 PTD 143 KARACHI-HIGH-COURT-SINDH

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RAKESH KESHWANI VS ASSISTANT/DEPUTY COMMISSIONER INLAND REVENUE S. 131---appeal before appellate Tribunal Inland Revenue, filing of---Limitation, determination of---Tribunal, responsibility / power of---Taxpayer filed Reference against dismissal of appeal by the appellate Tribunal Inland Revenue ('Tribunal') on the point of limitation---Case of the applicant/taxpayer was that the order of the Commissioner (appeals) was never received in time, therefore, the appeal filed before the Tribunal was time barred, but was supported by an application for condonation, which had not been attended to in the impugned order passed by the Tribunal---Observation /reason given by the Tribunal in passing the impugned order was that the applicant /Taxpayer (then appellant) had not denied or controverted the service of order through electronic means, whereas, there was no supporting material on record to this effect---Question was whether the appeal filed by the tax-payer was time barred and whether any case for condonation was made out or not---Held, that record reveals that the Department (the concerned Commissioner ), admittedly, had not filed any objections or comments before the Tribunal---In such an event the observation of the Tribunal did not appear to be factually correct and was not supported by the available record---Tribunal was required to ascertain true facts as to the service of the order or otherwise and only thereafter decide the condonation application in accordance with law---It was incumbent upon the Tribunal to call proper comments and supporting documents from the concerned Commissioner as to the passing of the order by the Commissioner (appeals) and the authorities below---This exercise would have brought clarity in determination of facts as the Tribunal is the highest authority for factual determination in tax matters---Thus, High Court set aside the impugned order and remanded the matter to the Tribunal to decide the issue of limitation afresh after calling proper comments and supporting documents from the concerned Commissioner; if the condonation application was granted, then the matter shall also be decided on merits as well---Questions were answered accordingly---Reference application, filed by taxpayer, was disposed of accordingly.

RAKESH KESHWANI vs ASSISTANT/DEPUTY COMMISSIONER INLAND REVENUE S — 2025 PTD 143 KARACHI-HIGH-COURT-SINDH

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