ISLAMABAD, AUGUST 14: Taxpayers’ fundamental right to appeal against the Federal Board of Revenue (FBR) has been taken away by the dysfunction of the Appellate Tribunal Inland Revenue (ATIR), the first level of appeal for taxpayers.
The Pakistan Tax Bar Association (PTBA) communicated with the Minister of Law and Justice, stating that the bar had been receiving complaints from its member bars and their members about the ATIR on a regular basis. These complaints pertained to the case proceedings, bench behavior, refusal to accept legally binding orders, unethical behavior, and the order that was issued without taking into account any of the submissions or documentary evidence that was presented during the hearing.
According to the PTBA, the observations and complaints the bar is getting point to a concerning pattern of conduct that compromises the tribunal’s integrity and erodes public confidence, both of which are essential components of the tribunal’s duty in guaranteeing impartial and fair adjudication.
The Tax Tribunal has almost completely broken down; hearings begin after 10:30 and occasionally beyond 12 o’clock, and occasionally the member(s) just fail to show up. According to PTBA, instructions are either not received for a long period, passed without being spoken, or passed for reasons other than merit.
