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KHYBER TEA AND FOOD COMPANY, PESHAWAR vs COMMISSIONER INLAND REVENUE, (PESHAWAR ZONE), RTO, PESHAWAR S — 2026 PTD 535 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2026 PTD 535 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2026
Reporter
PTD
Parties
KHYBER TEA AND FOOD COMPANY, PESHAWAR vs COMMISSIONER INLAND REVENUE, (PESHAWAR ZONE), RTO, PESHAWAR S
Subject matter
Tax & Customs
Provisions referred to
S. 131---

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

KHYBER TEA AND FOOD COMPANY, PESHAWAR VS COMMISSIONER INLAND REVENUE, (PESHAWAR ZONE), RTO, PESHAWAR S. 131---appeal before appellate Tribunal Inland Revenue, filing of---Limitation---Technical consideration---Condonation of delay---Scope---appellant (Registered person / Company) filed appeal before the appellate Tribunal Inland Revenue ('Tribunal'), which was late by 99 days---Plea of the appellant was that, against the order passed by the concerned Commissioner ('impugned order'), it had filed complaint before the Federal Tax Ombudsman ('Ombudsman') under the wrong impression that the there was no right of appeal and after disposal of said complaint , the Tribunal was approached---Validity---Record showed that against the impugned order, the appellant had approached the Ombudsman--- Since the appellant had already filed complaint before the Ombudsman which was later rejected for lack of jurisdiction, the delay in filing the (present) appeal late was not without reason---Delay in filing of appeal was a technical error---Prayer for condonation of delay should be considered sympathetically---Technical ground of delay in filing appeal should not be made to hinder the cause of justice---When technical and procedural considerations were pitted against rights on substantial considerations, the substantial considerations had to be preferred over technical considerations in order to effectuate the cause of justice---Case of the appellant deserved to be decided on merits of facts and legal provisions rather than mere technicalities---appellate Tribunal Inland Revenue condoned the delay in filing the appeal and admitted the main appeal for hearing and adjudication on merits--- application for condonation of delay was accepted accordingly.

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