LAHORE: Commissioner (Appeals)-III, Inland Revenue has accepted the appeal filed by the Motor Registration Authority (MRA) of Excise and Taxation Department.
According to the details, commissioner appeals also passed the order to verify the submission by the appellant through the grounds of written arguments by this forum by the appellant strictly in accordance with the provision of law and passed the speaking order. MRA was challenged demand of Rs.350 million which was created by the Deputy Commissioner of Inland Revenue, Withholding Zone, Regional Tax Office-II Lahore.
The appellant was challenged impugned order on the grounds that demand created by the Deputy Commissioner is bad in law and against the facts and circumstances of the case. Furthermore, the learned assessing officer has made clear violation of law and used the power under section 161 as revenue generating measures rather a tool for indentifying default if any and deterrence.
Appellant further argued before the commissioner appeals that learned assessing officer has failed to apply judicious and independent mind on the facts and evidence available on the record. He also prayed for the cancellation of impugned order.
On the other side, the deputy commissioner Inland Revenue appears before the commissioner Appeals and defends the impugned order.
After hearing the arguments from both sides, commissioner passed the arguments that impugned order passed without hearing opportunity to appellant and order to DCIR to hear the appellant and passed fresh speaking order.
