M.A. (Rect.) No.212/KB of 2006, decided on 17 October, 2006. VS M.A. (Rect.) No.212/KB of 2006, decided on 17 October, 2006., 2007 PTD-INCOME-TAX-APPELLATE-TRIBUNAL-PAKISTAN 795 (2006)

Income Tax Ordinance (XLIX of 2001)---

----S.221---Income Tax Ordinance (XXXI of 1979), S.156---Rectification of mistake---Application for restoration of appeal---Appellate Tribunal recalled its order for adjudication on merit after hearing the parties as the adjournment application was rejected for want of' Vakalatnama and the law and justice required adjudication of the matter on merit---Application was allowed to restore the appeal ignoring the captioned of the application i.e. "application moved under S.221 of the Income Tax Ordinance, 2001."

Abdul Tahir, ITP for Applicant.

Shafqat Hussain Kohar, D.R. for Respondent.

ORDER

Heard the learned representatives of the two parties. Miscellaneous application, moved under section 221 of the Income Tax Ordinance, 2001 read with section 156 of, the Income Tax Ordinance, 1979 (Repealed), for re-calling order, dated 23-6-200fj, passed by the I.T.A.T. in I.T.A. No.1320/KB of 2005.

2. Perusal of the record reveals that an adjourmnent application in this case was rejected for want of Vakalatnama of the .learned A.R. namely Mr. Abdul Tahir, ITP. We arc of the view that law and justice requires adjudication of the matter on merit. Since assessee has not been heard, we find it just and proper to recall our order, dated 23-6-2006 in I.T.A. No. 1320/KB/2005 (assessment year 1999-2000), for adjudication on merit after hearing the parties.

3. Application has been moved under section 221, although assessee has sought the relief of restoration of appeal and re-calling of the order passed ex parse, hence ignoring the captioned of the application, the application has been allowed to restore the appeal. The A.R. (Roster) is directed to re-fix the appeal on an appropriate date in the November, 2006.

C.M.A./215/Tax (Trib.)Application allowed.