Income Tax Ordinance (XXXI of 1979)‑‑‑

‑‑‑‑S. 96‑‑‑Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9‑‑‑Refunds‑‑‑Department issued refund vouchers on complaint to Federal Tax Ombudsman ‑‑‑Assessee expressed his satisfaction about the effectiveness of the Office of Federal Tax Ombudsman which had resulted in alerting the rank and file of the tax administration, an example of which was the prompt delivery of refund voucher and the commitment to sort out the refund matter for the year 1995‑96 for issuance within a fortnight‑‑‑Both the parties affirmed that there now remained no grievance‑‑‑Since the grievance stood redressed, the case was closed by the Federal Tax Ombudsman.

Zafar Iqbal for the Complainant.

Khadim Hussain Zahid, D.C.I.T. for Respondent.

DECISION/FINDINGS

Complainant regarding "maladministration" emanating from non‑payment of refund of Rs.760,424 for the assessment years 1995‑96 to 1998‑99 has been lodged against the D‑CIT, Circle‑17, Companies Zone‑II, Lahore. As per IT‑30s the refunds were created as under:‑‑‑

The Respondent's report vide Reference No.RCIT‑J/85/FTO/S.I.I./4863, slated 16‑3‑2002 states‑

"refund as mentioned in the complaint has been created. However, it may be added that out of total refund of Rs.47,422 pertaining to the assessment year 1998‑99, demand of Rs.31,806 for the year 1999‑2000 had been adjusted through IT‑104 leaving balance refund of Rs.15,616 for the assessment year 1998‑99. The assessee has been requested to furnish original Challans of payment for verification. The refund will be issued within the shortest possible time after verification of payment deductions"

2. The Respondent's report is incomplete in addition to being evasive. It does not at all refer to refund for the years 1995‑96 to 1997‑98 and confines itself to refund for the year 1998‑99 only. The representative of the Revenue, Mr. Khadim Hussain Zahid, D‑CIT requested for adjournment till 18‑4‑2002 so as to verify from record the position of payments made by the complainant. This was allowed on 18‑4‑2002 it was submitted by Mr. Khadim Hussain Zahid that Refund Voucher No.096/8218, dated 17‑4‑2002 for Rs.402,719 has been issued for the years 1996‑97, 1997‑98 and 1998‑99. It was promised that the actual figures of refund for the assessment year 1995‑96 will be sorted out within a fortnight and refund issued forthwith. Not only the counter‑foil of refund voucher of Rs.402,719 (ibid) was presented by Mr. Khadim Hussain Zahid, but the A.R. of the complainant confirmed that the said refund voucher was duly received by him 17‑4‑2002.

3. The complainant's A.R. expressed satisfaction about the effectiveness of the Office of Federal Tax Ombudsman which has resulted in alerting the rank and file of the Tax administration, an example of which is the prompt delivery of refund voucher on 17‑4‑2002 (ibid) and the commitment to sort out the refund matter for the year, 1995‑96 for issuance within a fortnight. Both the parties affirmed that there now remained no grievance. Since the grievance stands redressed, the case is closed.

C. M. A. /532/FTO.???????????????????????????????????????????????????????????????????????????? Order accordingly.