MULTAN: Multan Tax Bar Association (MTBA) has asked Chairman Federal Board of Revenue to direct Commissioner (Appeals) to admit an appeal after expiration of period specified in sub-section (5) if the Commissioner (Appeals) is satisfied that the appellant was prevented by sufficient cause from lodging the appeal within that period.
President Multan Tax Bar Association Malik Khadim Hussain Maitla and General Secretary Muhammad Imran Ghazi has wrote an application to Chairman Federal Board of Revenue in this regard and informed that by virtue of SRO 1315(I)/2020 dated 09.12.2020, when an appeal is filed after the expiration of the period specified in Section 127(5), at the time of submission, the FBR software IRIS auto generates an application u/s 127(6) regarding condonation and subsequently an order u/s 127(6) be also auto generated having attribute “Admitted”.
Now, the issue is that, due to some IT/technical glitches, auto generated application of condonation and admitted order u/s 127(6) of the Income Tax Ordinance, 2001 is being issued under the stamp of concerned Commissioner Inland Revenue rather than it should be issued, stamped and authenticated by the relevant Commissioner (Appeals).
He informed Chairman FBR that due to this IT glitch, the application and order u/s 127(6) doesn’t appear in the IRIS folder of the Commissioner (Appeals) and ultimately appeals are preliminary be dismissed in the light of Rule 76E of the Income Tax Rules, 2002 considering them as hit by limitation. In case, where tax consultants produce the system generated application and order u/s 127(6) before the Commissioner(Appeals), the same is not having forced at first appellate stage, as said order is authenticated and stamped by the Commissioner Inland Revenue rather than the Commissioner (Appeals).
It is therefore, requested to kindly make necessary arrangements, so that, system generated application of condonation and order u/s 127(6) be issued and stamped by the Commissioner (Appeals), so that, unnecessary load on higher appellate forums be reduced.
