GHULAM MUHAMMAD VS SECRETARY, REVENUE DIVISION, ISLAMABAD, 2008 PTD-FEDERAL-TAX-OMBUDSMAN-PAKISTAN 523 (2005)

Federal Tax Ombudsman's Investigation and Disposal of Complaints Regulation, 2001---

----Regln. 23(vi)---Income Tax Ordinance (XXXI of 1979), Ss.63 & 132---Income Tax Ordinance (XLIX of 2001), S.122A---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Close of complaint---Ex parte assessment was set aside under S.122A of the Income Tax Ordinance, 2001---Parties confirmed that the impugned order had been set aside redressing the grievance of the complainant/assessee---Complaint was closed by the Federal Tax Ombudsman under Regulation 23(iv) of the Federal Tax Ombudsman' Investigation and Disposal of Complaints Regulation, 2001.

Muhammad Sirjees Nagi, Advisor, Dealing Officer.

Muhammad Ajmal Khan for the Complainant.

Muzammil Hussain, (IAC) for Respondents.

FINDINGS/DECISION

JUSTICE (RETD.) MUNIR A. SHAIKH, (FEDERAL TAX OMBUDSMAN).---The complainant, an individual, derives income from cooking rice at Data Darbar, Lahore. He commenced his business on 15-7-1999 after getting a shop on rent. The Taxation Officer, Circle 04, Zone C, Lahore issued a notice to the complainant under section 56 of the repealed Income Tax Ordinance, 1979 for the assessment years 1996-97 to 1999-2000. In response to the statutory notices the complainant filed rent deed dated 15-7-1999 and certificate from Anjuman-a-Tajran to prove that he had commenced business with effect from 15-7-1999. The Taxation Officer did not rely on the rent deed and the certificate & finalized assessment under section 62 of the repealed Ordinance as under:-

2. Aggrieved from the assessment order the complainant appealed before the C.I.T. who vide order dated 29-9-2002 set aside the assessment order. On remand the Taxation Officer passed an ex parte order under section 63 of the repealed Ordinance which is assailed by the complainant on the ground that it amounts to `maladministration', He has requested that the ex parte assessment order passed by the Taxation Officer be declared illegal and of no consequence.

3. In reply the Regional Commissioner of Income Tax, Eastern Region, Lahore submitted that the ex parte assessment under sections 63/132 dated 30-6-2004 for the assessment years 1996-97 to 1999-2000 has been set aside under section 122A of the Income Tax Ordinance, 2001 vide order dated 25-6-2005 passed by the C.I.T., Zone C, Lahore. Since the grievance of the complainant has been redressed, therefore, the complaint may be filed.

4. On the date of hearing on 14-7-2005 the complainant was represented by Mr. Muhammad Ajmal Khan, Advocate whereas the respondents were represented by Mr. Muzammil Hussain (I.A.C.). The parties confirmed that the impugned order had been set aside redressing the grievance of the complainant. In view of this position the investigation of the complaint is closed under regulation 23(vi) of the F.T.O's. Investigation and Disposal of Complaints Regulation, 2001.

C.M.A./561/F.T.O.Order accordingly.