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    13 views13 pages

    Parawise Comments 1325

    Uploaded by

    shaheer saleh
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    © All Rights Reserved
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    of 13
    BEFORE THE OFFICE OF THE FEDERAL TAX OMBUDSMAN, REGIONAL OFFICE, KARACHE Complaint No. 1328/KHVIT/2024 Afr Sved Ejaz Ahmed Jafry, Authorized Representative Ms Noor Distributors: Office No. 208-206, 2™ Floor, Telenet House, 12-A Block-6, PECHS, Shahrah-e-Faisal Karachi ecseseeeeComplainant Versus 1, The Secretary, Revenue Division, Federal Board of Revenue, Islamabad. 2. The Chief Commissioner-IR, RTO-1. Income Tax House, Kamal Ataturk Road, Karac Respondents COMPLAINT FILED BY MR. SYED EJAZ AHMED JAFRY, AUTHORIZED REPRESENTATIVE OF M/S. NOOR DISTRIBUTOR NIN 62969174 ~ AGAINST CANCELLATION THE ORDER U/S. 122(5A) FOR TAX YEAR 2023 Please refer to Federal Tax Ombudsman’s Secretariat Complaint No. FTO- 132S/KHIIT/2024 dated 18.03.2024, accompanied filed by Syed Ejaz Ahmed Jafry, ‘Authorized Representative of M/s Noor Distributor for submission of para-wise comments / report in respect of the above complaint. Report in the subject matter is furnished as under: RA-WISE COMMENTS Para wise comments in respect of above complainant are submitted as under: 1) Not Admitted, That the taxpayer has stated that he was engaged in the business as “Distributor of Pharma”, however he was failed to provide any documentary distribution certificate during the course of proceedings initiated legally under 2 3 delegated authority by the Commissioner-IR, Zone-H, RTO-L, Karachi bearing jurisdiction order bearing No, Jud-t/CIR/Z-I1/RTO-W/Jurisdiction/2023- 2024/746 dated 09.10.2023 (Annexure-I), The matter of status of the complainant taxpayer as distributor of Medicine has been disputed by the department and is pending before the Honorable ATIR against the decision of Commissioner Inland Revenue (IR-Appeals-V). Not admitted, That the proceedings u/s 122(5A) of the Income Tax Ordinance, 2001 (hereinafter referred to as the “Ordinance”) have been concluded as per law. Actually, the order in question has been passed with due diligence and is four walls of law. Not admitted, Without prejudice to the above, it is submitted that the taxpayer has already filed appeal before the Commissioner-IR (Appeals) against the Order passed u/s 122(6A) of the Ordinance, on 12-03-2024 (Annexure~II). In legal parlance, the complainant taxpayer cannot knock more than one door at a time. 3.1. The argument advanced by the complainant taxpayer is not tenable. The Additional Commissioner Inland Revenue is empowered under the delegated powers of Commissioner Inland Revenue under section 210 of Ordinance to amend the order deemed to have been taken place under section 120 of the Ordinance, as considered necessary by invoking the provisions of section 122(6A) of the Ordinance. The action taken is well within the ambit of law as provision of section 210 of the Ordinance empowers the Commissioner to delegate powers and functions to any Officer Inland Revenue subordinate to him except the power of delegation as expressly menti ed in seetion 210(1A) of the Ordinance. 3.2 Im addition to above, the Honorable chair would appreciate that Section 211 of the Ordinance, treats the powers exercised or the functions performed by the Officer Inland Revenue under a delegated authority as powers or functions exercised or performed by the “Commissioner”, 3.3 Moreover, since under the Ordinance, by fiction of law, the taxpayer itself is assessing authority of its income tax assessment because the return filed under section 114(4) shall be taken for all purposes of the Ordinance, to be a deemed assessment order issued fo the taxpayer by the Commissioner on the day ‘the said return was furnished, Therefore, in view of the above discussion, I hold that the order passed under section 122(SA) of the Ordinance, by the Additional Commissioner Inland Revenue is legal and within lawful authori y. Hence the plea of complainant taxpayer has no locus standi. 4) Not Admitted, The Officer Inland Revenue concerned acted expressly in accordance with law as is depicted in para-1 above. The department invoked provisions of Section 122(5A) of the Ordinance, 2001 in good faith and in the interest of revenue on basis of record which was floating on the surface. PRAYER, In the light of above stated comments / report and the operative law, itis prayed thatthe Hona’ble Federal Tax Ombudsman may vacate the complaint and consigned to record as being devoid of merit. RAFI IR REHMAN ) COMMISSI REVENUE OPFICR OP THE COMMISSIONER * Fl INLANDREVENUE, ZONE-tI _Pto. md TO. KARACHI ae No. Juda/ciny TA/RTO-\/URISDICTION/2023-2024/7 | ¢ 09-10-2028 ‘TODEPUDLISHED INTHE GAZETTE OF PAKISTAN TRISDICTION ORDER In pursuance of Board's Jurisdiction Order NoF.No: '57(2)Jurisdiction/2017-244286-R dated 03-10-2019 and in exercise of Powers conferred upon me as Commissioner Inland Revenue Zone- UIRTO 1 Karach! by sub-section) of Seton 210 of the Income Tax Ordinance 200 (HILIX of 2001) sub-section (3) of Section 30 & 31 of Sales Tax Act 1990 and sub-section (18) of Setion 29 of the Federal Excise Act 2005, Section 9 & 10 of Wealth Tax Act 1963 (repealed) and Section 7 of Finance ‘Act 1989 and in supersession of all carller orders on the subject I hereby delegate to the Inland Revenue Officers) specified in Column | I ofthe Table below, such powers and functions as per the provisions ofthe Income Tax Ordnance 2001 and rules thereunder, Sales Tax Act 1990 and ‘ules there under, Federal Excse Act, 2005 and rules there under, as amended vide Finance Act 2022 and CVT specied in Annexure II! n respect of the cases or classes of cases, persons, or Classes of persons, or income or classes of income or areas as specified in Column Il ofthe Table hereunder: ‘This Order shall take effect from 09-10-2023 T 1 i ‘sa | commissioner Inland Revenue finite Additional Commissioner Range-A [| DCIR/ACIR/OIR, | a) All Cases or dasses of caes persons or dasses of persons of font, Non-Corporate Sector including Individual and association of 1 zone, persons (AOPS) of following sectors other than those te TOA, Karachi specifically assigned to LTO, MTO Karachi, CTO Karachi RTOAII Karachi, or any other Zone of RTO-l, Karachi which are registered upto 8-10-2023 and whose place of business is situated In the areas falling within the territorial jurisdictlon oft Blocks*1&2 of clifton, Karachi, 1b) Allcases of partners of fms of members of AOP as specified in Scanned with CamScanner ‘Paragraph (a) above provided that where a person isa partner | ‘or member, n more than one frm or AOP, a the case may be, Jurisdiction over his case shall Hie with the Unit having Jurisdiction over the firm or AOP, as the case may be whose ‘name comes first in alphabetical order, | 1) All-cases of directors ofthe companles (being assessed in ‘LTO/MTO and CTO, hi) falling under the territorial Jurisdiction of Zonet d) AML cases of statutory agents / representatives assessable ‘under sections 172 and 173 of the Income Tax Ordinance, 2001 as specied in paragraph hereln above, e) Any other case, cass of cases and person or classes of person ‘assigned by CIR, CCIR or FBR specifically a) All Cases or classes of cases, persons or classes of persons of 2 | DCIR/ACIR/OIR, [Non-Corporate Sector including Individual and association of ‘Untt02, Zone- persons (AOPs) of following sectors other than those M,RTO+1, Karacht specifically assigned to LTO, MTO Karachi, CTO Karach! RTO-II Karachi, or any other Zone of RTO:I, Karachi which are registered upto 8-10-2023 and whose place of business is situated In the areas faling within the territorial jurisdiction of Blocks*3, 4, 5,687" of Clifton, Karachi. Phase “1&2” of DHA, Karachi, ') Allcases of partners of firms of members of AOP as specified in paragraph () above provided that where a person is a partner or member, n more than one frm or AOP, as the case may be, Jurisdiction over his case shall lie with the Unit having Jurisdiction over the fim or AOP, as the case may be whose name comes first in alphabetical order. ) All cases of statutory agents / representatives assessable under sections 172 and 173 of the Income Tax Ordinance, 2001 as peciid In paragraph herein above. 4) Any other case, class of cases and person or classes of person assigned by CIR CCIR or FBR specifically a) A Cases oF clases of eases, persons or casses of persons of 3. | DomaciR/OR, Non-Corporate Sector Including individual and association of Unit-03, | Zone- persons (AOPS) of following sectors other than those 1.RTO-, Karachi specially assigned to LTO, MTO Karach, CTO Karachi RTO-L Karachl, or any other Zone of RTO-, Karachi which are registered upto 8-10-2023 and whose place of business is sted he ares ng win he er jritcton Block "6&9" of Clifton, Karachi. Scanned with CamScanner ~ Phare FR AF oF DIIA, Karachi, 1) Allens of partners of rms of members of ADP as specified in paragraph (a) above provided that where a persons a pariner ‘of member, In more than one ir or ADP, asthe case may be, Jurisdlction over hls case shall tle with the Unit having Jursction over the rm or ADP, as the ease may be whove ‘name comes first In alphabetical order. €) All cases of statutory agents / representatives assessable | Under sections 172 and 173 of the Income Tax Ordinance, 2001 as spcited in paragraph herein above 44) Any other case, lass of cases and person or classes of person assigned by CIR, CCR or FOR specifically ‘Additional Commissioner Range-B \* DCIR/ACIR/OIR, Unlt-04, Zone- U,RTO- Karachi a) All Cases or classes of cases, persons or classes of persons of Non-Corporate Sector including individual and association of persons (AOPs) of following sectors other than those specifically assigned to LTO, MTO Karachi, CTO Karachi RTO Karachi, or any other Zone of RTO-, Karachi which are registered upto 8-10-2023 and whose place of business Is situated inthe areas failing within the territorial jurisdiction oft Phase“5, 6,7 & 8" of DHA, Karachi, alongwith CVT cases 1) Allcases of partners ffir of members of AOP as specified in paragraph 2) above provided that where a person isa partner ‘or member, in more than one firm or AOP, asthe case may be, Jurisdiction over is case shall lle with the Unit having Jurisdiction over the fim or AOP, as the case may be whose | ‘name comes rst in alphabetical order. ) All cases of statutory agents / representatives assessable under sections 172 and 173 ofthe Income Tax Ordinance, 2001 as specified in paragraph herein above 4) Any other case, cass of cases and person or classes of person assigned by CIR, CCIR or FBR specifically Unit-05, DCIR/ACIR/OIR, Zone a) All Cases or classes of case, persons or classes of persons of ‘Non-Corporate Sector including individual and association of persons (AOPs) of following sectors other than those Scanned with CamScanner TILT Karachi ‘apecificaly aevigned to LTO, MTO Karachi, CTO Karachi AOI Karachi, ot any other Zone of RTO, Karacht which are registered upto 8:10:2023 and whose place of business is ‘situated In the areas failing within the territorial jurisdiction | ol: All eases of SITE Town whose name begins from alphabet Atom 1) Allcases of partners of firms of members of AOP as specified In| paragraph (a) above provided that where a person Isa partner ‘or member, in more than one firm or AOP, as the case may be, Jurisdiction over his case shall lie with the Unit having Jurisdiction over the firm or AOP, as the case may be whose name comes frst in alphabetical order. ible 1) AIL cases of statutory agents / representatives assessal ‘under sections 172 and 173 of the Income Tax Ordinance, 2001 as specified in paragraph herein above. 4) Any other case, class of cases and person or classes of person assigned by CIR, CCIR or FBR specifically 6. | poR/actR/oIR, Unlt-06, Zone-Il, RTO4, Karachi Lj oes 'a) All Cases or classes of cases, persons or classes of persons of ‘Non-Corporate Sector including individual and association of persons (AOPs) of following sectors other than those ‘specifically assigned to LTO, MTO Karachi, CTO Karachi RTO-II Karachi, or any other Zone of RTO-I, Karachi which are reg(stered upto 8-10-2023 and whose place of business Is situated in the areas failing within the territorial jurisdiction of: All cases of SITE Town whose name begins from alphabet Ntoz by Allcases of partners of firms of members of AOP as specified in paragraph (a) above provided that where a person Isa partner ‘or member, In more than one firm or AOP, as the case may be, Jurisdiction over his case shall le with the Unit having Jurisdiction over the firm or AOP, as the case may be whose ‘ame comes frst in alphabetlea order, ) All cases of statutory agents / representatives assessable under sections 172 and 173 of the Income Tax Ordinance, 2001 as specified in paragraph herein above, 4) Any other case, las of cases and la assqndby CIR CIR or FOR spctnaly PO Scanned with CamScanner ‘Aitlonal Commissioner Range:G seme 2 District Taxation OMcer, Untt-07, ‘oneetl, RTO, Karachi 1) Al Cases or classes of cases, persons or classes of persons of Dlocks"1 &2 of liton, Karachl. Non-Corporate including individual and asoclation of persons (AOPs) of following sector which are repistered afer 1-10: 2023 and whose place of business 1s situated Inthe areas falling within the territorial Jurisdiction of. (being assessed in ») les ) Al cases of directors of the companies (ein Mt UTO/MTO and CTO, Karachi) falling. un Jurisdiction of Zonet. natives assessable ese All cases of statutory agents / rePt x Ordinance. under sections 172 and 173 of the Income T 2001 as specie in paragraph hereinabove 4) ay ther cscs of ase and person or lst son assigned by CIR, CCIR oF FBR specifically District Taxation Officer, Unit-o8 Zone-l, RTO, Karachi ST Cases or ses of cases, persons or ase of persons of Non-Corporate including individual and association of persons (AOPs) which are registered after 8-10-2023 and whose place ‘of business is situated In the areas falling within the territorial jurisdiction of: Blocks *3,4, 6 £7 of Clifton, Karachl. Phase "1&2" of DHA, Karachl, 1) All cases of statutory agents // representatives assessable under sections 172 and 173 of the Income Tax Ordinance, 2001 as specified in paragraph herein above. Any other case, class of cases and person or classes of person assigned by CIR, CCIR or FBR specifically District Taxation Officer, Unit- 09Zone-ll,RTO, Karachi a) Al Cases or classes of eases, persons or classes of persons of Nn-Corporate Including Individual and association of persons (AOPs) which are relstered after 8-10-2023 and whose pace of business situated Inthe areas fling within the terrtortal Jorisdltion of: Block* 8&9" of Clifton, Karachi, Phase 384" of DHA, Karachi, by All cases of statutory agents / representatives assessable Scanned with CamScanner te sections 17D and 175 of the Ineo (001 a8 specified in paragraph herein above Any other case, class of cases and person °” classes of person assigned by CIR, CCIR or FOR special” ‘ldtlonal Commissioner Range-D eso persons of A Cassar dss of cae, pons 0 y cation of persons Non-Corporatenling inal a4 859279 pag place District Taxation (hOPs) which are rested ater 8-102 ot tne, (AD) wh a ears awn Cie Lone-Il, RTO-1, Jurisdiction of: Karach! “ Phase5, 6,7 & 8° of DHA, Karachl- along with CVT cases representatives assessable | All cases of statutory agents the Income T3X ‘under sections 172 and 173 0 2001 a pecied in paragraph herein ab9"® «Any oer case, class of eases and person oF classes of person assigned by CR, CIR or FBR specifically | Suan Tots] yA se or cst of sts persons of SS, of persons of 11, | ofcer,Unit-t% A Case of enclosing india and associtOn OF PETES Tone, RTO, {hove whch ae reptered ale 8102023 and te place Karacht de etnes situated nthe aeas ailing within the teritrial juristetion of: ‘Alcases of SIE Town whase name begins from alphabet eT wen Al cases of statutory agents / representatives asesble Ander sections 172 and 173 of the Income Tax Ordinance, ‘2001 as specied in paragraph herein above. 6) Any oher ase elas of cases and person o asst of Person assigned by CIR, CCIRor FBR specifically A Cases or dates of cases, persons or clases of persons of Diswie Teatlon Scanned with CamScanner [EO ete . Tone-li, ATO, | Won Corporate including individual and sesoeiatlon of pesone Karachi (AO?) which are registered after 8:10-2 and whose Tl tite ene Jurisdiction of : alphabet Anas oertt ton wes nae be? "8 : tor yesessable 1) All cases of statutory agents / representa yainanc under sections 172 and 173 of the Income jes 2001 ae speciedinprayranh ere #0" Any other case, asso assigned by IR, CIR or FOR ‘This order shall take effect from9-10:2023 ‘The Manager, Printing Corporation of Pakistan Press University Road, Karach. al Copy to: ‘The Chief Commissioner Inland Revenve, Rel “The Director, Inspection & Ault, Karat ‘The CIR (Appeals VI). Karachls ‘All Commslones Inland Revenve, LTO M0, CTO& RTO-Ih,Karachl- ‘ll Omcers Inland revenue, Zone, RTO Karachl, . ‘IR Office File. jonal Tax OMce-L, Karachl- aueeee (SANAULLAH NAWAZAND) COMMISSIONERIR a Scanned with CamScanner R CUTE: ett Os rat bor a IC 12114) Appi (Application to file Appeal against Reference Orde) Name: NOOR YOR DISTRIBUTOR 9 aaa ROTI oe Registration No 6296917 HYDERABAD, H UFT KAAT, SITE AREA Tax Year :2023 go. 2029 Hyderabad Hyderabad City Period : 01-207 Contact No: 999232: ‘ eae 009232137R9614 wee ee THOMA oe | Hl 2-mar-2024 10 190867164 Document Date 12-Mar oi BEFORE THE FPEAL ZONE KAR ‘0 HE COMMISSIONER OF INCOME TAX APPEAL ZONE- KARACHI | Mis Noor Distributors (AOP) a versus Te Adon Canmsinr Range-B, Zone-1! : Regional Tax Office-| Receoret | Karachi Appeal against Order | uls 122(5A) of LT Ord, 2001 Tax Year 2023, | GROUNDS in law and | +, thatthe exer passed by the leemed Adon Commissioner Inland Revenue bad in la | zon ote fat ot case 2 he show case note sued us 122 the to mandatory condton is misingin he nce |e two marcato ono isn fe T On 200, thatthe Same 22 3 elect ao ooaret egal nity & ss of reveruein te deemed or |ftrelect ary apparent eo rsod is whos justo, 2 here sro substance and Bons 1° eae ae a 001 Te quai rsd inthe show ose notice er ony we anand dos a ti ei mandatory contons | “The learned Additional Commissioner is not justified in calling the information from the taxpayer 9 ee er equomet fae thereat be some legal inte es order and apart asf even order an aparent os of ee isine as ald fo understand th gay of secon 12(8A)| Bea ean goeton 12234) T. Od, 201, alr making or causing tobe made a a one nacassry hae rested sense anit doesnot give powet othe Sa i a ano maton or he txpayer and treet proceed to pass order |ose zz, YS ZAG) at Adtonal Commissioner hs flat dani that section 12(84) | T.Ord. 2001 7 ave rout ne sama can be mvaked onthe some legally or eor of aw inthe cxsing order thre is some oss fever tr a ocerpasondoy be eae Aono Commissioner LR under section 12(6A) of the tome Tar Orsnanoe 2001s based on sumises, whims and conecures and wihout any definite ifomaton, therefore snot sustarabe (6A)1. Ord, 2001s vod, itagal without unisdction 2 “Printed on Mon, 15 Apr 2024 20:47:55 er ec { FBR pm ie of Revenue nn in 2TI4\( Application to fie Appeal againatRaterance Ord?) han: ok ou a _ , Registration No 626° ' , Tax Your :2023 og. gown 0” ContetNo onstrate "noma wi te - saa 208 , ecument on 12

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