ISLAMABAD: The Federal Board of Revenue (FBR) has allowed sales taxpayers to directly file an appeal against the FBR before Appellate Tribunal Inland Revenue in Federal Excise Duty (FED) related cases without availing right of basic appeal under Finance Act 2025.
According to the updated FED Act (up to July 1, 2025) issued by the FBR, registered persons shall have an option to directly file an appeal before Appellate Tribunal Inland Revenue without availing right of appeal under this section.
Any person, other than an SOE, aggrieved by any order passed by the Board or the Commissioner Inland Revenue under section 35 or an order passed by an Officer of Inland Revenue where sub-section (5) of section 33 applies or the Commissioner (Appeals) under this Act or the rules made thereunder may, within thirty days of the receipt of such order, prefer an appeal to the Appellate Tribunal:
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Provided that where sub-section (11) of section 134A of the Income Tax Ordinance, 2001 shall apply, an SOE may prefer an appeal under this sub-section.
The Appellate Tribunal may admit, hear and dispose of the appeal as per procedure laid down in sections 131 and 132 of the Income Tax Ordinance, 2001, and rules made thereunder.
[34A. Reference to the High Court: Within sixty days of the order of the Appellate Tribunal, the aggrieved person or the Commissioner may make a reference in the prescribed form along with a statement of the case and complete record of the Appellate Tribunal to the High Court, stating any question of law arising out of such order.
Copyright Business Recorder, 2025
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