M.As. Nos. 579/LB to 581/LB of 2005, decided on 12th November, 2005. VS M.As. Nos. 579/LB to 581/LB of 2005, decided on 12th November, 2005., 2006 PTD-INCOME-TAX-APPELLATE-TRIBUNAL-PAKISTAN 1050 (2005)

Income Tax Ordinance (XLIX of 2001)----

----Ss. 221 & 132(2)---Rectification of mistake---Recall of order by the Appellate Tribunal---Contention raised by the assessee before the Appellate Tribunal was justified due to the fact that no notice of hearing was served either on Authorized Representative or assessee/applicant company as the assessee has also filed an affidavit whereby it had stated that no notice of hearing in appeal was ever served upon any official of the applicant-company---Non-appearance on the date of hearing therefore, was not wilful---Order passed under S.132(2) of the Income Tax Ordinance, 2001 for no fault of the assessee was unjustified as the issue raised in main appeals remained unsubstantiated for non prosecution---Order passed was recalled in the interest of justice and office was directed to list the main appeal filed by the assessee for regular hearing---Miscellaneous applications filed by the assessee were allowed by the Appellate Tribunal in circumstances.

Naseem Akbar, F.C.A. for Applicant.

Anwar Ali Shah, D. R. for Respondent.

Date of hearing: 11th November, 2005.

ORDER

These three miscellaneous applications have been filed by the applicant-company for the assessment years 1998-99 to 2000-2001 for the recall of the Tribunal's order, dated 27-7-2005 passed in I.T.As. Nos. 4899/LB of 2002, 5590/LB of 2002 and I.T.A. No.3197/LB of 2003 (Assessment years 1998-99 to 2000-2001).

Both the parties have been heard and available record perused.

We have given our earnest consideration to the whole matter and after going through the earlier ITAT order passed by us vide I.T.As. Nos. 4899/LB of 2002, 5590/LB of 2002 and I.T.A. No.3197/LB of 2003, we find that the contention now raised by the applicant-company in the three miscellaneous applications before us for the recall of the earlier ITAT order passed on 27-7-2005 is justified due to the fact that no notice of hearing was served either on AR or applicant-company as the applicant-company has also field an affidavit whereby he stated that not notice of hearing in the appeal filed in respect of assessment years 1998-99 to 2000-2001 was ever served upon any official of the applicant-company. So, the non-appearance on the date of hearing was not wilful, hence the order passed on 27-7-2005 under section .132(2) of the LT. Ordinance, 2001 for no fault of the applicant-company is unjustified as the issues raised in the main appeals were remained unsubstantiated for non-prosecution. So,' in view of this situation, it is in the interest of justice if the order passed by the Tribunal, dated 27-7-2005 is recalled and the office is directed to list the main appeal filed by the applicant- company for regular hearing on 13-12-2005.

All the three miscellaneous applications filed by the applicant-company are allowed in the above stated manner.

C.M.A./578/Tax (Trib.)Applications allowed.