COMMISSIONER INCOME TAX Versus ABDUL QADEER Malik Itaat Hussain Awan , Nemo

ORDER

This is a reference under Section 133(1) of the Income Tax Ordinance, 2001 ("Ordinance") against order dated 25.05.2006 passed by the learned Income Tax Appellate Tribunal, Islamabad ("Appellate Tribunal").

2. Office report indicates that respondent was served in person, however, no one has entered appearance on his behalf, hence, he is proceeded against ex-parte.

3. Admittedly, in this case impugned order dated 25.05.2006 has been passed by the Chairman of the Appellate Tribunal in clear violation of Section 130(2) of the Ordinance, which provides in unequivocal terms that the. Appellate Tribunal Inland Revenue shall consist of a Chairman and such other judicial and accountant members who shall be appointed in such numbers and in such manner as the Prime Minister may prescribe by rules, which may be made and shall take effect notwithstanding anything contained in Section 237 or any other law or rules for the time being in force. Reliance is placed on "Director, Intelligence and Investigation (Customs and Excise), Faisalabad and another v. Bagh Ali" (2010 PTD 1024), Collector of Customs, Customs House, Karachi v. Syed Rehan Ahmed (2017 SCMR 152) and Messrs Quick Contractor and Traders and others v. Federation of Pakistan and others (2022 PTD 1302).

4. In view of the aforesaid, this reference application is allowed and impugned order dated 25.05.2006 is set aside being coram-non-judice. The matter is remanded to the Appellate Tribunal to re-hear the appeal of the applicant and decide the same afresh in accordance with law within one month on receipt of certified copy of this order, after hearing all the necessary parties.

5. Office shall send a copy of this order under seal of the Court to the Appellate Tribunal as per Section 133(5) of the Ordinance.

MQ/C-1/L Reference allowed.