ORDER SHEET

IN THE HIGH COURT OF SINDH AT KARACHI

C.P. No.D-699 of 2018

___________________________________________________________ Date Order with signature of Judge

___________________________________________________________

Priority Case:

1. For hearing of CMA No.2977/2018.

2. For hearing of main case.

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03.10.2018

Syed Daanish Ghazi, Advocate for Petitioner.

Mr. Meer Hussain Abbasi, Asst. Attorney General.

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No one is in attendance on behalf of the respondents except learned Asst. Attorney General, who requests for time to seek instructions and to file comments. Let notice be repeated upon the respondent No.2.

Learned counsel for the petitioner was directed to satisfy this Court as to maintainability of instant petition, which appears to have been filed against an order passed under section 121(1)(d)/177(10) of the Income Tax Ordinance, 2001 for the tax year 2011, which is an appealable order. In response to such query of the Court, learned counsel for petitioner submits that since neither any notice of hearing was issued to the petitioner nor certified copy of the impugned order was served upon the petitioner, therefore, the petitioner could not file an appeal during the statutory period and having no other adequate remedy filed instant petition. It has, however, been stated that the petitioner has subsequently filed appeal on 30.01.2018 before the Commissioner (Appeals), which is pending disposal. It has been further contended by the learned counsel for petitioner that petitioner will be satisfied and will not press instant petition, provided that respondents may be directed not to take any coercive action against the petitioner for the recovery of impugned demand, which is subject matter of appeal before the Commissioner (Appeals) in the instant case. Whereas, Commissioner (Appeals) may also be directed to consider the request of petitioner seeking condonation of delay in filing the appeal sympathetically.

Accordingly, instant petition is dismissed as not pressed alongwith listed application, however, with the directions to the petitioner to continue to pursue the remedy before the statutory forum, whereas, Commissioner (Appeals) Inland Revenue, may consider the request of petitioner, seeking condonation of delay in filing the appeal, keeping in view the peculiar facts and circumstances of the case sympathetically, in accordance with law, whereas, appropriate order may be passed after hearing the parties, preferably, within a period of 45 days from the date of receipt of this order, which shall be communicated to the Commissioner (Appeals) by the petitioner within seven days. However, till then, respondents shall not take any coercive action for the recovery of the impugned demand, which is subject matter of appeal in the instant case.

Petition stands disposed of in the above terms alongwith listed application.

J U D G E