ORDER WITH THE SIGNATURE OF THE JUDGE

1. For orders on CMA No. 21966/2016

2. For hearing of CMA No. 20839/2016

3. For hearing of main case.

17.08.2016

Mr. Gazain Zafar Magsi, advocate for the petitioner.

Syed Irshad ur Rehman, advocate for Respondent No. 3.

Mr. Asim Mansoor, D.A.G.

Learned counsel for the petitioner seeks urgency in the matter and submits that instant petition can be disposed of by directing the respondents not to adopt any coercive measures for the recovery of the disputed amount, which is subject matter of appeal filed before the Commissioner-Appeals, Inland Revenue-IV for the tax year 2014, as according to the learned counsel a taxpayer is entitled to seek a remedy against an adverse order passed by the Taxation Authorities at-least before one independent forum of appeal, therefore, initiation of recovery proceedings under the circumstances is based on mala-fides. Per learned counsel, in the instant case, the respondent’s department has initiated the recovery proceedings by adopting coercive measures as the bank account of the petitioner has been attached and certain amount has been recovered by resorting to the provisions of Section 140 of Income Tax Ordinance, 2001, read with Rule 69 of Income Tax Rules, 2002. It has been prayed that the respondent may be restrained from further recovery, whereas, the bank account of the petitioner may be de-attached. Learned counsel for the petitioner submits that under the similar circumstances, this Court has been pleased to grant relief to the petitioners through various orders and has referred to such order dated 04-07-2016 passed in C.P. No. D-3917/2016. Learned counsel for the respondents does not oppose the contention of the learned counsel for the petitioner and submits that instant petition may be disposed of in above terms, as suggested by the learned counsel for the petitioner.

Accordingly, by consent of both the learned counsel, this petition is disposed of in the following terms :-

i) That the respondents shall not enforce further recovery of the disputed amount of tax, which is the subject matter of the appeal pending before the Commissioner (Appeal-IV) Inland Revenue, for the tax year 2014 till disposal of the said appeal;

ii) That the Commissioner (Appeals-IV) Inland Revenue, may decide the appeal of the petitioner, preferably, within a period of one month from the date of receipt of this order, however, after providing opportunity of being heard to both the parties, whereas, no unnecessary adjournments shall be allowed to the parties.

iii) That the bank account of the petitioner shall be de-attached immediately, upon receipt of this order.

The Petition stands disposed of in the aforesaid terms alongwith listed applications.

J U D G E

Zahid Baig