I.T.A. No.4861/LB of 2002, decided on 22nd March, 2003. VS I.T.A. No.4861/LB of 2002, decided on 22nd March, 2003., 2003 PTD-INCOME-TAX-APPELLATE-TRIBUNAL-PAKISTAN 2721 (2003)

Income Tax Ordinance (XXXI of 1979)‑‑‑

‑‑‑Ss. 59(1) & 62‑‑‑Self‑assessment‑‑‑Notice for short documents‑‑ Non‑filing of wealth statement‑‑‑Assessment under normal law‑‑ Assessment was annulled by the First Appellate Authority on the ground that signatures on the return and on the notice for short documents did not tally‑‑‑Validity‑‑‑Appellate Tribunal agreed with the First Appellate Authority to the extent of providing an opportunity to the assessee but the case still lacked the qualification of acceptance under Self Assessment Scheme‑‑‑Appellate Tribunal modified the order to the extent that the Assessing Officer shall provide another opportunity to the assessee for submission of his statement of assets and liability and if assessee complied with the same within the prescribed period the return shall be accepted‑‑‑In absence of the same Assessing Officer shall proceed ac per law and practice.

Imran Raza Kazmi, D.R. for Appellant.

Nemo for Respondent.

Date of hearing: 22nd. March, 2003.

ORDER

This appeal has been filed by the Department. Following ground has been taken for adjudication:‑‑‑

That the CIT(A) was not justified to annul the assessment with the comments that signatures on the return and the signatures on the notice for short documents do not tally. The notice was properly served upon the assessee and the case was rightly set apart for normal assessment.

The argument in support thereof is that the assessee has avoided to file the statement of assets under the garb of the arguments that the notice has not been served on him. Even subsequently he has succeeded in avoiding to file the same, which is a pre‑requisite for acceptance of the case under SAS. The direction of the CIT for acceptance of the case under Self‑Assessment therefore, is against the basic spirit and is like granting extraordinary concession beyond the Scheme announced by the C.B.R. I agree with the CIT to the extent of providing an opportunity to the assessee but in this case if the assessee had not received a notice or short documents he still lacks the qualification of acceptance of the case under SAS. I, therefore, modify the order to the extent that the Assessing Officer shall provide another opportunity to the assessee for submission of his statement of assets and liability and if the assessee complies with the same within the prescribed period and time the return shall be accepted. In the absence of the same he shall proceed as per law and practice.

C.M.A./861/Tax (Trib.) Order accordingly.