KARACHI: The Appellate Tribunal Inland Revenue (ATIR) Monday asked the Commissioner Inland Revenue (CIR-III) either issue and served CIR (A)’s appellate order to M/s Jawaid Bros Label Industries (Pvt) Ltd within 7-day from receipt of this order, otherwise the Tribunal will write to the Chief Justice Sindh High Court (SHC) for the ‘Contempt of Court’ proceeding against him.

ATIR’s judicial member Muhammad Javed Zakaria in its detail order warned the FBR’s Commissioner that the tribunal will send written complaint to the SHC regarding injustices committed by the FBR’s commissioner with the taxpayer or not handing over judgment to the appellant in a millions of rupee tax demand.

The M/s Jawaid Bros Label Industries moved an application before the learned CIR (A) on March 15, 2016 for grant of stay which was rejected by the CIR (A). The taxpayer approached the Tribunal for grant of stay as the last stay was granted was expired on September 2, 2016, therefore, the applicant through the Miscellaneous Application has requested for the grant of extension in stay against the recovery proceedings to be initiated by the FBR Department against the company.

During the course of hearing, Advocate Syed Riazuddin of the applicant informed the tribunal that the main appeal bearing ITA No.468/KB/2016 which is still pending before the CIR (A) since April 21, 2016. He strongly contended that the Learned CIR (A) had finally conducted appeal hearing and judgment of the case has been reserved on 21.04.2016. Since then the applicant is waiting for the judgment. He informed the Tribunal that the FBR officials have been issuing threatening letters to attach not only the accounts of the applicant but also partners.

After hearing the discussion of the counsels, the Tribunal directed the CIR (A) to pass reserved order after application of conscious mind, dispose of the appeal and issue the appellate order as observed supra. Till then, as a protective measure Respondent/Department is strictly directed not to adopt any coercive measures for the recovery of the disputed demand, the order added.

The ATIR further directed the taxpayer to file appeal against the refusal of stay order by the learned CIR (A) and the taxpayer may file fresh stay application before the learned CIR (A).

The Tribunal further directed that the learned CIR (A) shall either decide the stay application within two days from the receipt of stay application and shall allow 30 days stay for recovery of tax against coercive measures or shall decide main appeal within clear 7 days from the date of receipt of this order and shall also issue and served appellate order to the taxpayer within 7 days of receipt of this order accordingly.

The tribunal further restrained the FBR department that it shall not adopt any coercive measures for the recovery of disputed tax amount.

In case of non-compliance or disobeying of this court’s order, the Tribunal shall take judicial notice and would pass stricture against lethargic CIR (Appeals-III), Karachi and would also write letters to the Chairman FBR, as well Member (Legal) and other high ups of the FBR/Finance Ministry.

The Tribunal may also write to Chief Justice of Sindh High Court for “Contempt Proceedings” against non compliance of this court order and utter violation of due process of law.