NISHAT CHUNIAN LTD. vs COMMISSIONER INLAND REVENUE, LTU, LAHORE Ss — 2025 PTD 1448 INLAND REVENUE APPELLATE TR

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NISHAT CHUNIAN LTD. VS COMMISSIONER INLAND REVENUE, LTU, LAHORE Ss. 129 & 133---First appellate Tax authority---Remand, powers of---Scope---appellate Tribunal Inland Revenue---Powers---It was more appropriate for the Commissioner Inland Revenue (appeals) ('the Commissioner - appeals') to conclude the issue-under-consideration there and then as provisions of S. 129 of the Income Tax Ordinance, 2001 ('the Ordinance 2001') does not allow him to pass remand order in respect of assessment orders but he deemed it justified to remit the matter back for verification---No reasoning can be gathered from impugned order which necessitated the Commissioner-appeals to remand back the issues as after only narrating the submissions of the taxpayer the Commissioner - appeals straight away made directions to the assessing officer---Secondly, the Commissioner - appeals does not hold power to remand back the matters pertaining to assessment orders under the provisions of S. 129 of the Ordinance 2001---Remand orders, besides being illegal and unlawful under S. 129 of the Ordinance 2001, in such casual fashion not only add misery to the taxpayer but also burdens the taxation officers of unnecessary litigation---Even otherwise, the Commissioner - appeals being the first appellate authority is obliged to decide the issues raised before him on merits---The Commissioner - appeals has escaped from his responsibility of deciding the appeal on merits through a speaking order---The Commissioner - appeals being the first appellate authority has all the powers to conduct detailed inquiry and investigation of the matter as first appeal is always a continuation of proceedings---Once it is established that remand order is illegal then despite having power to decide the case on merits the best course for appellate Tribunal Inland Revenue ('Tribunal') is toremit the matter back rather than deciding the same on merits to avail the benefits of views of the lower authorities---Tribunal annulled/set-side the impugned order being illegal and against the provisions of S. 129 of the Ordinance 2001 and by exercising power of remand available to the Tribunal remitted the matter back to the OIR for re-examination---appeal was disposed of accordingly.

NISHAT CHUNIAN LTD. vs COMMISSIONER INLAND REVENUE, LTU, LAHORE Ss — 2025 PTD 1448 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

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