C. I. T., SIALKOT VS Messrs FAIR MOONT INDUSTRIES
2002 P T D 2775
[Lahore High Court]
Before Naseem Sikandar and Jawwad S. Khawaja Khawaja, JJ
C. I. T., SIALKOT
Versus
Messrs FAIR MOONT INDUSTRIES
I. T. A. No. 128 of 1997, decided on /01/.
th
February, 2001. Income Tax Ordinance (XXXI of 1979)----
S. 136---Income Tax Appellate Tribunal Rules, 1981, Rr: 10 & H-- Civil Procedure Code (V of 1908), O.XLI, R.1---Dismissal of appeal by the Appellate Tribunal on account of alleged violation of the Income Tax Appellate Tribunal Rules, 1981---Rule 11 of the Income Tax Appellate Tribunal Rules, 1981 had an independent status having no nexus with the O.XLI, R.1 of the Civil Procedure Code, 1908---In matters of collection of revenue the dispute could not be allowed to be determined in a perfunctory manner as had been done, in the present case, by the Tribunal---High Court disapproved the dismissal of appeal by the Tribunal of the reason that memo of appeal contained argument at grounds which was violative of R.10 of the Income Tax Appellate Tribunal Rules. 1981---High Court allowed the appeal and set aside the impugned judgment of the Tribunal and directed that appeal filed shall be deemed pending and shall be heard and disposed of on merits in accordance with law.
C.I.T. v. Muhammad Tariq Javaid 2000 PTD 2165 and Pakistan Industrial Gases Ltd. v. C.I.T. and another 2000 PTD 2903 rel.
Shafqat Mehmood Chohan for Petitioner.
Date of hearing: 7th February, 2001.
ORDER
NASEEM SIKANDAR, J. ---This further appeal under section 136(1) of the Income Tax Ordinance assails the dismissal of appeal filed by the appellant on account of alleged violation of the Income Tax Appellate Tribunal Rules, 1981.
2. After hearing the learned counsel we will agree at the outset that the issue in hand already stands resolved in favour of the appellant by a Division Bench of this Court in Re. CIT v. Muhammad Tariq Javid 2000 PTD 2165. In that case, it was inter alia held that rule 11 of the ITAT Rules, 1981 had an independent status having no nexus with the Order 41 .rule 1 of, C.P.C. Also that in matters of collection of revenue the dispute could not be allowed to be determined in a perfunctory manner as had been done by the Tribunal. In another recent judgment Re: Pakistan Industrial Gases Ltd. v. CIT and another (2000 PTD 2903) another Division Bench of this Court disapproved the dismissal of appeal by the Tribunal for the reason that memo. of appeal contained argumentative grounds which was violative of rule 10 of the said Rules.
3. For the various reasons recorded in CTR No.89/93, in which the issue has been dealt with at length in the light of the aforesaid two judgments, we will allow this appeal and set aside the impugned judgment of the Tribunal. The appeal filed by the appellant shall therefore, be deemed pending before it heard and disposed of on merits in accordance with law.
C.M.A./M.A.K./C-176/L
Appeal allowed.