ISLAMABAD: Federal Board of Revenue (FBR) has clarified that the day of proceedings could be altered or adjourned in the Alternative Dispute Resolution (ADR) on the request of the applicant, it is learnt here
According to official sources, the board has stated that Alternative Dispute Resolution mechanism in simple and common parlance. The committee may, at its discretion, change the day or adjourn the proceedings from time to time either on its own motion or on the request of the applicant keeping in view the facts, circumstances and merits of the case justifying the change of day or adjournment of proceedings.
Sources further added that the applicant has an opportunity either to be present at the ADRC personally or through a delegate. However, the burden of evidences rest on the applicant to clarify the matter in dispute or cause of adversity and prove that either the facts of the case are not properly appreciated or the law is incorrectly applied, sources added.
Source also told that the recommendations of the committee have been communicated to the Federal Board of Revenue, the applicant and the concerned commissioner or collector at the same time. But ADR committee has no authority to increase the charges of duty or tax, sources confirmed.
