ISLAMABADdownload1.fbr.gov.pk/Docs/20207131572424495ComplaintNo...Mr. Mumtaz Ali Bohin, Additional...
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1 President's Secretariat (Public) Aiwan-e-Sadr ISLAMABAD ******** Federal Board of Revenue Versus M/s Amir Industries, Karachi REPRESENTATION PREFERRED BY FEDERAL BOARD OF REVENUE AGAINST FINDINGS / RECOMMENDATIONS DATED 18.03.2019 PASSED BY TIIE FM IN COMPLAINT NOS. 0322/KHI/IT/2019, 0323/KHI/IT/2019, 0324/K11111T/2019, 0325/KHI/IT/2019, 0326/KHI/IT/2019, 0327/ICHITIT/2019 AND 0328/KHI/IT/2019 Kindly refer to your representations dated 18.04.2019 on the above subject addressed to the President in the background mentioned below:- This order disposes of the following Representations:- 1 9 OCT 2019 2. No.20/FT0/2019- C.NO. No.21/FT0/2019- C.NO. 3. No.22/FT0/2019- C.NO. kf) 4. No.23/FT0/2019- C.NO. No.24/FT0/2019- C.NO. No.25/ 1 .10/2019- C.NO. No.26/FT0/2019- C.NO. 0322/KHI/IT/2019 0323/KHI/IT/2019 0324/KIII/IT/2019 0325/KHUIT/2019 0326/KHI/IT/2019 0327/MI/1T/2019 0328/KHI/IT/2019 SU-SC) SFalt-S0 ST-1) / S3T-11) These Representations dated 18.04.2019 have been filed by the FBR, against the findings of the learned FTO dated 8.03.2019 hereby it has been held that: "As the Department has given undertaking, to dispose of the refund applications for Tax Years 2010 to 2016 as per law, there is no need to go into the legal and factual merits of the case. The complaints are, therefore, disposed of, with the direction to the Department, to complete the verification and dispose of refund applications for Tax Years 2010 to 2016, as per law and as per assurance given by the Departmental Representative (DR). Report compliance within 45 days." C.LCAL-I1) 2. The background of the matter is that seven complaints were filed under Section 10(1) of the Federal Tax so 1.110 j Ombudsman Ordinance, 2000 (FTO Ordinance) against the delay in the disposal of refund application for Tax Years m_A&A) 2010, 2011, 2012, 2013, 2014, 2015 and 2016. All the complaints having identical issues, were disposed off ChieRL-iiiprough a single order by the learned FTO. Stifin S;1 IDT) The complainant is a manufacturer and exporter engaged in the business of manufacturing accessories for garments had filed returns of income, for Tax Years 2010, 2011, 2012, 2013, 2014, 2015 and 2016. Under Section 114(1) of the Ordinance, the complainant claimed refund amounting to Rs. 0.139 million, Rs. 0.947 million, 0.406 million, Rs. 1.654 million, Rs. 2.631 million, Rs. 2.904 million, and Rs. 1.757 million, respectively. According to the Authorized Representative (AR), the Deptt., had already amended assessments for k Tax Years 2012, 2014, 2015 and 2016 under Section 122(5A) of the Ordinance vide orders dated 28.09.2017 .i.educing refund to Rs. 0.140 million, Rs. 05.84 million, Rs.0.959 million and Rs. 1.383 million, respectively. The Complainant thereafter filed refund applications for the aforementioned years on the prescribed format on 01.09.2015, 04.02.2016, 31.08.2016 and 28.01.2017. However, despite repeated efforts of the Complainant, the Department (Deptt) failed to pass orders for Tax Years 2010 to 2016 under Section 170(4) of the Ordinance, within the stipulated time. The complaints were referred by the learned FTO to the Secretary, Revenue Division for comments. It was mentioned by the department that the Complainant applied for refund for Tax Years 2010 to 2016, but the refund applications were not accompanied with the evidence of tax deduction on the prescribed format, as per Rule 42 of the Income Tax Rules, 2006 (the Rules). It was further mentioned that in the absence of the documentary evidences of tax payments, the refund for Tax Years 2010 to 2016 could not be processed. It was averred that once the evidence of deductions of taxes was filed by the Complainant, the refund for Tax Years 2010 to 2016 would be processed, as per law. It was averred that the Complainant had, however, legal remedy of appeal available against failure of the Department to pass orders within the prescribed period, in terms of Section 170(5)(b) of the Ordinance. —J .t 57 - SD c.) Gj cx fv 3, DT\
Transcript of ISLAMABADdownload1.fbr.gov.pk/Docs/20207131572424495ComplaintNo...Mr. Mumtaz Ali Bohin, Additional...
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President's Secretariat (Public) Aiwan-e-Sadr ISLAMABAD
********
Federal Board of Revenue Versus
M/s Amir Industries, Karachi
REPRESENTATION PREFERRED BY FEDERAL BOARD OF REVENUE AGAINST FINDINGS / RECOMMENDATIONS DATED 18.03.2019 PASSED BY TIIE FM IN COMPLAINT NOS. 0322/KHI/IT/2019, 0323/KHI/IT/2019, 0324/K11111T/2019, 0325/KHI/IT/2019, 0326/KHI/IT/2019, 0327/ICHITIT/2019 AND 0328/KHI/IT/2019
Kindly refer to your representations dated 18.04.2019 on the above subject addressed to the President in the background mentioned below:-
This order disposes of the following Representations:-
19 OCT 2019 2. No.20/FT0/2019- C.NO.
No.21/FT0/2019- C.NO. 3. No.22/FT0/2019- C.NO.
kf) 4. No.23/FT0/2019- C.NO.
No.24/FT0/2019- C.NO. No.25/1.10/2019- C.NO. No.26/FT0/2019- C.NO.
0322/KHI/IT/2019 0323/KHI/IT/2019 0324/KIII/IT/2019 0325/KHUIT/2019 0326/KHI/IT/2019 0327/MI/1T/2019 0328/KHI/IT/2019
SU-SC) SFalt-S0 ST-1)
/ S3T-11)
These Representations dated 18.04.2019 have been filed by the FBR, against the findings of the learned FTO dated 8.03.2019 hereby it has been held that:
"As the Department has given undertaking, to dispose of the refund applications for Tax Years 2010 to 2016 as per law, there is no need to go into the legal and factual merits of the case. The complaints are, therefore, disposed of, with the direction to the Department, to complete the verification and dispose of refund applications for Tax Years 2010 to 2016, as per law and as per assurance given by the Departmental Representative (DR). Report compliance within 45 days."
C.LCAL-I1) 2. The background of the matter is that seven complaints were filed under Section 10(1) of the Federal Tax so1.110 j Ombudsman Ordinance, 2000 (FTO Ordinance) against the delay in the disposal of refund application for Tax Years m_A&A) 2010, 2011, 2012, 2013, 2014, 2015 and 2016. All the complaints having identical issues, were disposed off ChieRL-iiiprough a single order by the learned FTO.
Stifin S;1 IDT) The complainant is a manufacturer and exporter engaged in the business of manufacturing accessories for
garments had filed returns of income, for Tax Years 2010, 2011, 2012, 2013, 2014, 2015 and 2016. Under Section 114(1) of the Ordinance, the complainant claimed refund amounting to Rs. 0.139 million, Rs. 0.947 million, 0.406 million, Rs. 1.654 million, Rs. 2.631 million, Rs. 2.904 million, and Rs. 1.757 million, respectively. According to the Authorized Representative (AR), the Deptt., had already amended assessments for
k Tax Years 2012, 2014, 2015 and 2016 under Section 122(5A) of the Ordinance vide orders dated 28.09.2017 .i.educing refund to Rs. 0.140 million, Rs. 05.84 million, Rs.0.959 million and Rs. 1.383 million, respectively. The
Complainant thereafter filed refund applications for the aforementioned years on the prescribed format on 01.09.2015, 04.02.2016, 31.08.2016 and 28.01.2017. However, despite repeated efforts of the Complainant, the Department (Deptt) failed to pass orders for Tax Years 2010 to 2016 under Section 170(4) of the Ordinance, within the stipulated time.
The complaints were referred by the learned FTO to the Secretary, Revenue Division for comments. It was mentioned by the department that the Complainant applied for refund for Tax Years 2010 to 2016, but the refund applications were not accompanied with the evidence of tax deduction on the prescribed format, as per Rule 42 of the Income Tax Rules, 2006 (the Rules). It was further mentioned that in the absence of the documentary evidences of tax payments, the refund for Tax Years 2010 to 2016 could not be processed. It was averred that once the evidence of deductions of taxes was filed by the Complainant, the refund for Tax Years 2010 to 2016 would be processed, as per law. It was averred that the Complainant had, however, legal remedy of appeal available against failure of the Department to pass orders within the prescribed period, in terms of Section 170(5)(b) of the Ordinance.
—J .t57-
SD
c.) Gj cx
fv3,
DT\
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On consideration of the matter the learned FTO issued aforementioned findings. Hence these representations by
the FBR.
Mr. Mumtaz Ali Bohin, Additional Commissioner has represented the FBR. On the other hand, Mr. Mohsin Raza, on behalf of M/s Amir Industries, Karachi has appeared. Both sides have been afforded opportunity of hearing.
A thorough perusal of record and examination of all documents on record has been undertaken. It has been noted by the learned FTO that the Department had given undertaking, to dispose off the refund applications for Tax YOars 2010 to 2016 as per law. The complaints were, therefore, disposed off by the learned FTO with the direction to the Department, to complete the verification and dispose off refund applications for Tax Years 2010 to 2016, as per law.
Be that as it may the learned FTO has directed only to dispose off the refund applications for Tax Years 2010 to 2016 as per law. The order is aimed at to satisfy the mandate of law. The Agency is obliged to decide the matter on merits in accordance with the provisions of law. In the circumstances, the findings of the learned FTO are in accord with law and the Agency has unjustifiably filed these representations. In such circumstances, the representations are liable to be
rejected.
Accordingly, Hon'ble President has been pleased to (a) reject the instant Representations of FBR-Agency and to (b) uphold the impugned findings/recommendations of the learned FTO. Compliance to be reported to the FTO within 30 days of the receipt of this order.
(Dr. Zulfiqar H. Awan) Director General (Legal)
The Chairman, Federal Board of Revenue, Islamabad.
No.20/FT0/2019 dated 04.10.2019 No.21/FT0/2019 dated 04.10.2019 No.22/FT0/2019 dated 04.10.2019 No.23/FT0/2019 dated 04.10.2019 No.24/FT0/2019 dated 04.10.2019 No.25/14-10/2019 dated 04.10.2019 No.26/FT0/2019 dated 04.10.2019
Copy for information to: Mr. Amir Ahmed Shaikh, Director: M/s Amir Industries, 172, 173/23, Korangi Industrial Area, Karachi. The Registrar, Federal Tax Ombudsman's, Islamabad The Chief (Legal-I), Federal Board of Revenue, Islamabad. The Commissioner Inland Revenue, Zone,I, Regional Tax Office-III, Income Tax House, St,16 & 17, Block -15, Gulistan-e-Jauhar, Karachi. Mr. Mohsin Raza, Income Tax Practioner, Sales Tax Advisory Services, 301, 3rd floor, Progressive Centre,30-A, P.E.C.H.S. Block-6, Shahrah-e-Faisal, Karachi. Master file.
(Dr. Zulficiar H. Awan) Director General (Legal)
