Malik MUHAMMAD KAMRAN ASLAM (PROP:) Messrs SKY HAWKS vs SECRETARY REVENUE DIVISION, ISLAMABAD S

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Malik MUHAMMAD KAMRAN ASLAM (PROP:) Messrs SKY HAWKS VS SECRETARY REVENUE DIVISION, ISLAMABAD S. 2(3)--- Income Tax Ordinance (XLIX of 2001), Ss. 124 & 170 ---Amount forcibly recovered from taxpayer through bank attachment---Recovery declared void by the appellate order---Issuance of the appeal effect order, delay in---Refund, denial of---Maladministration---Scope---Hardship for taxpayer---Effect---After conducting the investigation and examining the record, it had been established that the Commissioner Inland Revenue (Appeals-), passed Order-in-Appeal, however, the Respondent / Department discharged its official obligation by issuing the appeal effect order after a lapse of more than six years, without allowing credit for the amount forcibly recovered through bank attachment---The anxiety and hardship suffered by the taxpayer were natural, as despite the lapse of a considerable period, their request for issuance of the appeal effect order was not diligently attended to by the Department---Such prolonged inaction on the part of the Department and the concerned officers in the discharge of official duties constituted "maladministration"---Federal Tax Ombudsman recommended that the FBR shall direct the Chief Commissioner to (i)(a) fix the responsibility, after looking into the unjustified delay in allowing appeal effect, after 6 years, violating the relevant provisions of law and only after the intervention of this forum, ; (b) take cognizance of non-compliance of notices issued by this forum previously asking the Department to present its stance ; (ii) the Commissioner Inland Revenue shall rectify appeal effect order, allowing the credit of tax forcibly recovered through bank attachment; (iii) the Commissioner Inland Revenue shall immediately dispose of refund claim for the Tax Year 2014, in accordance with the law and after giving proper hearing---Complaint was allowed accordingly.

Malik MUHAMMAD KAMRAN ASLAM (PROP:) Messrs SKY HAWKS vs SECRETARY REVENUE DIVISION, ISLAMABAD S — 2026 PTD 538 FEDERAL-TAX-OMBUDSMAN-PAKISTAN

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