2010 PTD 1520

ORDER

MAZHAR FAROOQ SHIRAZI, MEMBER (ACCOUNTANT).--- The titled appeal pertaining to Tax year, 2003 has been preferred by taxpayer-company, arises out of order passed by the learned CIT(A), dated 22-6-2009.

2. At the very outset, the learned DR on behalf of revenue has pointed out that the appeal has been filed by an incompetent person, as the appellant, Yousaf Sugar Mills Limited, has undergone amalgamation and a new entity has been formed. According to the DR, the appeal was required to be filed by the new entity on behalf of Messrs Yousaf Sugar Mills (Now defunct), therefore, the appeal is incompetent just like that a dead person cannot file an appeal similarly a defunct company can neither sue nor be sued.

3. It is also submitted by the learned DR that although the appeal has to be dismissed on this sole ground, it merits dismissal even otherwise because the documentation regarding amalgamation was required to be filed along with the appeal papers and failure to do so, provide the order of Hon'ble Lahore High Court along with the appeal, paper, is fatal to the proceedings as held by the superior judiciary. In this behalf, the learned DR relied on the judgment of the Hon'ble Sindh High Court reported as PLD 2009 Kar. 169 = 2009 PTD 193. Relevant portion of the said judgment is given below:

"The list of documents attached with the plaint also shows that power or resolution of the Board of Directors of the plaintiffs thereby authorizing Mr. Zahid Mazhar Puri, has not been filed along with the plaint, as such the plaint appears to have not been filed by a duly constituted agent or an authorized person by the Board of Directors as such plaint has not been presented properly by the plaintiff through a proper agent or attorney."

4. The learned AR of the appellant has failed to dislodge the above contention raised by the learned DR at bar and has candidly conceded the DR's submissions.

5. In view of the above submissions made by the learned DR. and case law relied upon, we are of the considered opinion that the appeal filed before the Tribunal is not maintainable being filed by an `incompetent person' which merits dismissal.

C.M.A./68/Tax (Trib.) Appeal dismissed.