PTBA requests pending case details from ATIR

December 31, 2024 (MLN): The Pakistan Tax Bar Association (PTBA) has requested the Appellate Tribunal Inland Revenue (ATIR) to provide certain information, excluding stay applications that have already been decided.

In a letter written to the Chairman of ATIR, the PTBA is asking for the total number of cases that are still pending under the Tax Laws (Amendment) Act 2024, as well as the total number of cases filed after the enactment of the Act.

Additionally, PTBA would like to know how many of the pending cases filed after the Act have had hearings concluded but still have no orders passed.

Lastly, the PTBA is interested in knowing how many cases were adjudicated after the passage of the Tax Laws (Amendment) Act 2024.

This request follows serious and significant complaints from PTBA members regarding the operation of the Benches.

PTBA added that these complaints include impudent behavior from members of the benches and the non-receipt of judgments/orders even after the stipulated timeline has lapsed.

An honest assessment and replies to the above request for information will clearly show that the objective of the Tax Laws (Amendment) Act 2024, aimed at streamlining the appeal system under tax laws, has miserably failed to achieve its objectives.

According to sub-section (1) of section 132 of the Income Tax Ordinance, 2001, an appeal must be decided within ninety (90) days of its filing.

This with reference to the Tax Laws (Amendment) Act 2024 introduced certain amendments to revamp the two-tier appeal system.

These amendments included the introduction of pecuniary jurisdiction in the entire appeal system falling under the Income Tax Ordinance 2001, the Sales Tax Act 1990, and the Federal Excise Act 2005.

Significant amendments were introduced in the tax laws whereby the jurisdiction of cases where the tax demand does not exceed Rs20 million lies with the Commissioner.

In all other cases, the jurisdiction would fall with ATIR.

Since this change was implemented, PTBA has been receiving serious complaints.

Over six months have passed since the enactment of the Tax Laws (Amendment) Act 2024, making it an appropriate time for a reality check.

This will assess whether the Tax Laws (Amendment) Act 2024 has achieved its objectives and if appeals are being decided within the time provided under the law.

"Taxpayers continue to suffer, and getting justice has become difficult and expensive" the letter added.

There are serious and significant reservations from PTBA members about the capacity/working of ATIR.

"PTBA remains committed to assisting in strengthening the judicial institutions so that the taxpayers get fair hearings/trials and due justice" the letter further reads.

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