Non-implementation of ATIR order: IHC issues notices to Member IRO FBR, and others

19 May, 2023

ISLAMABAD: The Islamabad High Court (IHC) has issued notices to Member Inland Revenue Operations, Federal Board of Revenue (FBR), Commissioner Inland Revenue and Chief Commissioner, Large Taxpayer Office (LTO) Islamabad, in a constitutional petition about alleged maltreatment for not implementing order passed by Appellate Tribunal Inland Revenue (ATIR).

The IHC has also directed the Commissioner to explain as to why the order passed by the ATIR has not been complied with.

It is reliably learned that a petition has been filed with the IHC through Advocate Waheed Shahzad Butt. After hearing the arguments, the IHC issued notices to the respondents and directed the Commissioner Inland Revenue, Zone-III, LTO Islamabad to explain as to why the order by ATIR has not been complied with.

When contacted, the petitioner’s lawyer, Waheed Shahzad Butt, stated that the FBR must act fairly in dealing with taxpayers and abide by the law governing it. If any benefit accrues to taxpayers under the law, it must not be withheld and the taxpayer’s and its own time and resources should not be wasted in futile litigation at the cost of taxpayer money.

Frivolous litigation on the part of government departments (FBR) also wasted the time of the ATIR, High Courts, and the Supreme Court of Pakistan, and the FBR must recover the cost of litigation out of salaries and perquisites of delinquent FBR/IRS officers responsible for mal-treatment and inactions for unknown reasons.

The IHC order states: “Through the instant writ petition, the petitioner, seeks a direction to the respondents to implement the order dated 27.03.2023, passed by the ATIR. Learned counsel for the petitioner drew the attention of the Court to the said order dated 27.03.2023 and referred to the following direction in the said order: “…We feel it is deemed appropriate to direct the OIR to examine the record of WHT deductions, which will be examined fairly and judiciously and then pass a speaking judicious order on the issue preferably within thirty (30) of receipt of order…”.

After the said order was passed, the petitioner vide letters dated 04.04.2023 and 13.04.2023 requested the Chief Commissioner Inland Revenue to comply with the said direction, but to no avail. Issue notice to the respondents. Respondent No.3 (CIR) is directed to depute an officer well conversant with the subject matter of the instant petition to attend the Court on the next date of hearing and explain as to why said direction has not been complied with, the IHC ordered.

Copyright Business Recorder, 2023

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