Al Wakeelo
Your Digital Lawyer, Always on Duty
Initializing Secure Chambers
Your Digital Lawyer, Always on Duty
Initializing Secure Chambers
Petitioner: BELA LUBRICANTS (PVT.) LTD. VS Respondent: COLLECTOR, COLLECTORATE OF CUSTOMS, SALES TAX AND CENTRAL EXCISE
2017 P T D (Trib.) 2210 [Inland Revenue Appellate Tribunal] Before Muhammad Jawed Zakaria, Judicial Member and Faheemul Haq Khan, Accountant Member Messrs BELA LUBRICANTS (PVT.) LTD. Versus COLLECTOR, COLLECTORATE OF CUSTOMS, SALES TAX AND CENTRAL EXCISE M.A. (RE-CALL) No.3/KB in F.E.A. No.45/KB of 2015, decided on 6th March, 2015. Income Tax Ordinance (XLIX of 2001)--- ----S. 131---Recalling of order of Inland Revenue Appellate Tribunal---Scope---Application by taxpayer for recalling the order passed by Appellate Tribunal---Main appeal had already been dismissed in default by the Tribunal---After dismissal of appeal, the taxpayer moved application for restoration which was allowed by the Division Bench of the Tribunal---Tribunal after restoration of appeal issued several notices, even after recalling impugned order, to contest case, but neither the taxpayer nor any of his representative appeared, despite several adjournments---Taxpayer again filed application for recalling said order, on the pretext that counsel who was to appear before the Tribunal, could not attend the proceedings due to his illness---No supporting document i.e. medical certificate from the recognized Medical Hospital had been produced---Validity---After restoration of the order of the Tribunal, the taxpayer should have been cautious, but he opted to remain absent and sought adjournments from time to time---In view of the non-compliant attitude of the taxpayer, his application was dismissed. Sardar M. Ishaque for Appellant. None for Respondent. Date of hearing: 6th March, 2015. ORDER MUHAMMAD JAWAID ZAKARIA (JUDICIAL MEMBER).---This application has been filed at the behest of the Registered Person/Taxpayer requesting therein to recall the Tribunal's order bearing F.E.A. No. 45/KB/2015 dated 19-12-2014. 2. On the date of hearing Sardar M. Ishaque appeared on behalf of the Registered Person while none appeared from the department's side. 3. We have heard arguments of the learned counsel for the Applicant and have also perused the available record of the case. We have found that the main appeal filed by the Registered Person has already been dismissed in default as per order-sheet entry dated 08.01.2007 by the Tribunal. After dismissal the Appeal, Registered Person moved an Application for restoration which was allowed by the Division Bench of this Tribunal vide order dated 12-04-2011. 4. Further perusal of R & P it reveals that after restoration of the above titled Appeal, this Court issued several notices even after recalling of the order dated 8.1.2007 to the Appellant to contest the case but neither the Appellant nor any A.R appeared. That previously the learned AR repeatedly solicited adjournments which were granted on his requests. Following is the summary of various opportunities provided to the taxpayer.
Sr.No.
Date of Hearing
Description
1.
25-04-2012
Notices Served. On the request A.R. of Appellant. Adjourned to 22.06.2012
2.
22-06-2012
Notices served. Appellant called absent. Adjourned to 15-08- 2012
3.
15-08-2012
Notices Served. Respondent called absent. Adjourned to 13-08-2012.
4.
13-08-2012
Notices Served. Appellant called absent. Adjourned to 10-10- 2012.
5.
25-03-2013
Again Notices Served. On the request of the Appellant, the case Adjourned to 03-09-2014.
6.
03-09-2014
Notice Served. Both parties called absent. Adjourned to 03-12-2014.
7.
03-12-2014
Notices Served. On the request matter is Adjourned to 11-12-2014.
5. Interesting enough the applicant has again filed application for re-calling of the order dated 19-12-2014 on the pretext that the learned counsel who had to appear before the Tribunal could not attend the proceedings due to illness, however, no supportive document i.e. Medical Certificate from the recognized Medical Hospital has been produced. After restoration of the order by this Tribunal the Taxpayer should be cautious but he opted to remain absent and sought adjournments from time to time. In view of the non-compliant attitude of the taxpayer the application filed by the Taxpayer is hereby dismissed. HBT/157/Tax(Trib.) Application dismissed.