FTO REPRIMANDS FBR, CHIEF COMMISSIONER CTO (LHR) FOR NOT GIVING APPEAL EFFECT IN 82 TAX ASSESSMENT CASES

KARACHI: Upon Findings evidence of negligence, delay, and inaptitude in discharge of duties and responsibilities on the part of the CTO Office, Lahore for not-giving appeal effect to appellate orders within the prescribed period the FTO held it as maladministration and observed that this is also indicative of the fact that FBR lacks any monitoring mechanism to check such lapses.

​In his recommendations the FTO directed Chief Commissioner-IR, CTO, Lahore to conduct enquiry regarding delayed and time barred assessments and directed the FBR to develop a proper IT based mechanism to monitor timely giving of appeal effect by the officers to the orders of Higher Fora, and fix the responsibility against those  denying the taxpayer  the right of appeal in tax assessment.​

Federal Tax Ombudsman main had called from FBR information regarding appeal effects  cases under the Income tax Ordinance, for the period from 1st July, 2016 till 15.11.2021. Consequently upon analysis of data provided by the Chief Commissioner-IR, CTO Lahore, it transpired that in 82 cases the assessments were straight away annulled/cancelled or deleted by the CIR (Appeals) without any directions. No further appeal has been filed in these cases. The appeal effect in such cases being direct relief was however required to be given u/s 124(4) of the Ordinance within two months of the date. It was noted that the though Commissioner was served with the order but appeal effect orders have not been passed by the concerned officers, in tens of cases.
Income tax Ordinance provides that where direct relief is provided in an order passed u/s 129 & 132 of the Ordinance, Commissioner shall issue appeal effect order  within two months of the date the Commissioner is served with the order.

The FTO observed the said time lines were not being adhered to due to neglect, inattention, delay, incompetence, inefficiency and inaptitude in discharge of duties and responsibilities on the part of the officers of FBR.

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