VS, 2009 PTD-INCOME-TAX-APPELLATE-TRIBUNAL-PAKISTAN 1627 (2009)

Income Tax Ordinance (XLIX of 2001)---

----Ss.162---Recovery of tax from the person from whom tax was not collected or deducted---Service of show-cause notice---Department contended that First Appellate Authority was not justified to cancel the assessment order passed under S.162 of the Income Tax Ordinance, 2001, treating service of show-cause notice as improper---Assessee also urged that he was not given proper opportunity of being heard and order passed by the First Appellate Authority was not a speaking order as envisaged under the law---Both the parties had agreed to remand the case to Assessing Authority for de novo assessment---Appeals preferred by different parties on the same issue were already pending adjudication before the Appellate Tribunal---Order passed by the First Appellate Authority was set aside in circumstances with the direction that the present case be remanded to Taxation Officer for assessment fresh.

Dr. Abdul Sattar, Abbasi, D.R. for Appellant (in I.T.As. Nos.47/KB and 48/KB of 2007).

Abdul Tahir Ansari, ITP for Respondent in (I.T.As. Nos.47/KB and 48/KB of 2007).

\Abdul Tahir Ansari, ITP for Appellant (in I.T.As. Nos.17/KB and 18/KB of 2007).

Dr. Abdul Sattar Abbas, D.R. for Respondent (in I.T.As. Nos.17/KB arid 18/KB of 2007).

ORDER

Cross-appeals on the behest of the department as Well as the taxpayer for the tax year, 2004-2005 have been directed against the combined impugned order, dated 13-11-2006, passed by the learned CIT(A) Hyderabad, Zone Hyderabad.

2. The grievance agitated by the department is that the learned CIT(A) was not justified to cancel the assessment order passed under section 162 of the Income Tax Ordinance, 2001, treating service of show-cause notice as improper. Conversely, the tax payer has also urged through the grounds of appeal appended with the case file that the appellant was not given proper opportunity of being heard, and also order passed by the learned CIT(A) was not a speaking order as envisaged under the law.

3. At the outset, the learned counsel for both the parties have agreed to the remand of the case to the Assessing Authority for de novo assessment. It was also brought to the notice of the Bench that appeals preferred by different parties on the aforesaid issue are already pending adjudication before the Tribunal.

4. The prayer made by the parties is acceded to the order passed by the first appellate authority is set aside with the direction that the instant case is remanded to the Taxation Officer for assessment afresh.

Order accordingly.

C.M.A./79/Tax (Trib.)Case remanded.