LAHORE: Federal Tax Ombudsman (FTO) Dr. Asif Jah has directed Federal Board of Revenue (FBR) to revisit the impugned order for tax year 2016 in terms of section 122A of the ordinance, in case of an 86 years old overseas Pakistani.
Brief facts of the case were that a show-cause notice was issued under section 182 (1) of Income Tax Ordinance to an 86 years old complainant to file income tax year 2016. However, being an old non -resident with no Pakistan source of taxable income, he was not required to file income tax return for the said year. The complainant provided the supporting evidence, however. FBR without considering reply of the complainant imposed penalty to Rs25,000/-.
Therefore, the senior citizen took up the matter with Federal Tax Ombudsman, The commissioner informed FTO that complainant’s reply was received by FBR but his claim was devoid of any merit as no supporting documentary evidences were furnished.
FTO’s finding stated that the Deptt should have taken care of senior citizen before taking any adverse action. It was also averred that the concerned officer denied receipt of any reply from the complainant whereas the complainant submitted documentary evidence of receipt of reply of the Deptt. It appeared that the commissioner did not even bother to read the impugned order as well as his comments.
Thus FTO’s order further stated that impugned penalty order without considering the reply of 86 years old non-resident person was not only contrary to law but was also perverse unjust biased and oppressive causing administrative excesses contrary to the principle of natural justice.
In view of the above, Tax Ombudsman directed FBR to revisit the impugned order for tax year in terms of section 122A of the ordinance after affording proper opportunity of hearing to the complainant in accordance with law.
