Deterioration of ATIR working: PTBA urges law minister to form oversight body

ISLAMABAD: The Pakistan Tax Bar Association (PTBA) has asked the Minister for Law and Justice to intervene and form an oversight committee to stop the further deterioration of working of Appellate Tribunal Inland Revenue (ATIR) - the first stage of appeal.

In a letter to Minister for Law and Justice Azam Nazeer Tarar, the PTBA raised serious grievance in respect of ATIR.

The PTBA has noted with concern that the tribunal has nearly become dysfunctional, depriving taxpayers of their fundamental right of fair trial at the first stage of appeal.

According to the PTBA, the bar is writing to the minister regarding the complaints they are receiving regularly from their member bars and their members in respect of ATIR regarding the case proceedings, conduct of the benches, non-acceptance of binding orders, unethical practices and the order passed without any reference of the documentary evidences presented and submission made during the course of hearing.

The PTBA stated that the observations/complaints the bar is receiving indicate a troubling pattern of behavior that undermines the integrity of the tribunal and erodes public trust which comprise the tribunal’s role in ensuring fair and impartial adjudication.

Tax tribunal has nearly become dysfunctional, they start proceedings after 10:30am and in some cases after 12 noon and at times the member(s) just do not show up. Orders are either not received for a long time or non-Speaking orders are passed or orders passed based on consideration other than merit, the PTBA said.

After the Tax Laws Amendment Act, 2024, the Tribunal has become the first Appellate Forum for certain cases and due to the circumstances as mentioned, taxpayers have nearly lost trust in the Tribunals and the trust deficit with the government is increasing every other day which will jeopardize the entire tax revenue collection and tax system.

The PTBA urged the Minister for Law and Justice to intervene and form an oversight committee to look into this matter and also request to expedite the new member’s appointment process on war footing, any delay in this regard will further deteriorate the Appellate forum and the taxpayer will deprive with their fundamental right of the fair trial and natural justice.

“Your (Minister for Law and Justice) early intervention is highly appreciated. We are available at any point of time, if any audience is required in this context,” the PTBA added.

Copyright Business Recorder, 2024