COMMISSIONER OF INLAND REVENUE PESHAWAR ZONE, REGIONAL TAX OFFICE, PESHAWAR vs MISS SHABNAM RIAZ Ss

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COMMISSIONER OF INLAND REVENUE PESHAWAR ZONE, REGIONAL TAX OFFICE, PESHAWAR VS MISS SHABNAM RIAZ Ss.127(5) & 218---Electronic service of assessment order---Propriety---Electronic service for purpose of filing appeal against assessment order---Scope---The language of the provisions of S.127(5) of Income Tax Ordinance, 2001 ('the Ordinance, 2001') explicitly defines the limitation period for filing an appeal, leaving no room for alternative interpretation due to the clarity of the statutory wording---Moreover, the use of the word "shall" following "appeal" conveys a mandatory obligation, requiring the aggrieved party to file the appeal within the prescribed statutory timeframe---Consequently, the appellant bears the burden of demonstrating valid and sufficient reasons to justify any request for condonation of delay, in line with established principles of statutory interpretation and procedural fairness---Therefore, the limitation period for filing an appeal against assessment order under S. 127(5) of the Ordinance 2001 begins from the date the assessee receives the assessment order through any of the prescribed modes of service---Said interpretation stems from the explicit language of S. 127(5)(a) of the Ordinance 2001, which ties the commencement of the limitation period to the "date of service of the notice of demand " for cases involving assessments or penalties, and in other cases, to the date on which the order to be appealed against is served---The repeated reference to "service" in both instances underscores that the limitation period hinges on the proper and timely service of the relevant documents, as governed by S. 218 of the Ordinance, 2001 , which details the modes and manner of service---In the present case, the Appellate Tribunal Inland Revenue ('Tribunal') had erred in condoning the delay for filing the appeal, as it failed to adequately apply the statutory framework that clearly defines the commencement of the limitation period---By not strictly adhering to the service requirements stipulated under S. 218 of Ordinance, 2001, the Tribunal's decision undermined the legislative intent of ensuring timely appeals and introduced inconsistency in the procedural timeline, leading to unnecessary procedural leniency that was not supported by the provisions of the Ordinance, 2001---Thus, the proposed question was answered in affirmative ; consequently , High Court set-aside the impugned order passed by the Tribunal---Tax Reference Application , filed by Department, was allowed.

COMMISSIONER OF INLAND REVENUE PESHAWAR ZONE, REGIONAL TAX OFFICE, PESHAWAR vs MISS SHABNAM RIAZ Ss — 2025 PTD 883 PESHAWAR-HIGH-COURT

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