W.T.A. No. 184/LB of 2004, decided on 18th September, 2004. Versus W.T.A. No. 184/LB of 2004, decided on 18th September, 2004.

1. MUHAMMAD TAUQIR AFZAL MALIK, JUDICIAL MEMBER.--- This is an appeal by the Revenue against the order of CWT(A)-I, Faisalabad, dated 2-12-2003.

2. They have agitated that CWT(A) erred in annulling the assessment order on the ground that it was made by the Taxation Officer instead of a Wealth Tax Authority ignoring the fact that the powers of both wealth tax and income tax assessment authorities have been vested in the same person.

3. That the learned CWT(A) Faisalabad has erred in annulling the assessment merely on the basis of a mistake which is not of a substantial nature prejudicially affecting an assessee and is only a mistake rectifiable under section 35 of the Wealth Tax Act, 1963.

4. That the CWT(A) has erred in ignoring the fact that section 45(A) of the Wealth Tax Act, 1963 saves from variation, the proceedings that suffered from minor mistakes/omission.

5. Respondent is absent despite service through registered post, hence proceed ex parte.

6. D.R. is present and has been heard.

7. The brief facts of the case are that in this case the assessment proceedings were finalized by the Taxation Officer whereas it has to be taken up and decided by the Wealth Tax Officer. Wealth tax assessment and income tax assessment are governed separately under the Wealth Tax Act, 1963 and Income Tax Ordinance, 1979 respectively. Wealth tax assessments cannot be taken up or finalized by the Taxation Officer. Against the action of the Taxation Officer, the assessee has come in appeal before the CWT(A) with the additional ground that assessment made by Taxation Officer is illegal, out of jurisdiction, void ab initio and liable to annulment. The CWT(A) annulled the assessment following the ratio of case-law reported as 1999 PTD (Trib.) 4026 and 1997 PTD 821.

8. The DR was unable to point out any flaw in the orders of the first appellate authority. The order of CWT(A) is legal, hence upheld.

9. The nutshell of the above discussion is that appeal of the Revenue fails.

10. H.B.T./433/Tax (Trib.) Appeal dismissed.