FUNCTIONING OF THE APPELLATE TRIBUNAL INLAND REVENUE
The Chairperson of the Appellate Tribunal Inland Revenue may constitute benches to perform the functions of Tribunals. A bench normally consists of two members. However, a larger bench may also be constituted by the Chairperson. A bench usually consists of equal number of judicial and accountant members but in certain cases the number of one type of members may exceed the other type by one. The Chairman is also empowered to constitute as many benches consisting of a single member as he may deem necessary to hear such cases or class of cases as the Federal Government may by order in writing specify.
Organization of Appellate Tribunal Inland Revenue can best be explained with the help of the following chart:
Explanation
A bench might consist of two judicial members and one accountant member or two judicial members and three accountant members. The Federal Government may authorize the Chairperson or any one member of the Tribunal to alone hear and decide the case. The Chairman or other members of the Appellate Tribunal Inland Revenue authorized, in this behalf by the Chairman who constitutes a single member bench may dispose of any case where the amount of tax or penalty involved does not exceed Rs. 10,00,000. If the members of a bench differ in opinion on any point, the majority decision is accepted but if the members are equally divided the point in dispute is referred to the Chairperson of the Tribunal. In such cases the Chairperson appoints one or more of the other members of the Tribunal to hear the disputed point. The question is then decided according to the opinion of majority of members who have heard the case including those who first heard.
Final Fact Finding Authority
The decision of the Appellate Tribunal Inland Revenue on a point of
fact is final. Due to this reason it is known as final fact finding authority. However, if the decision of the Appellate Tribunal Inland Revenue involves a point of law, the case can be referred to the High Court. The Appellate Tribunal Inland Revenue has the power to regulate its own procedure and the procedure of the Benches of the Tribunal. It can also itself decide all matters arising out of discharge of its functions including the
places at which the Benches shall hold their sittings.
To sum up the present position of income tax authorities after
incorporating the latest amendments is as follows:
Income Tax Officer (ITO)
The changes which have been brought in the hierarchy Dfa ho of Taxation Laws during the previous years are being watched closely by tax experts. The FBR claims, that the changes will prove beneficial in removing shortfalls of taxation system in the country.
