APPELLATE TRIBUNAL INLAND REVENUE
The Federal Government is the appointing authority of the Appellate Tribunal. It is the second court of appeals. The taxpayer or the Commissioner Inland Revenue, if not satisfied with the decision of the Commissioner Inland Revenue (Appeals) can appeal to the Appellate Tribunal Inland Revenue. The details regarding the constitution and functioning the Appellate Tribunal Inland Revenue have been provided in the Income Tax Ordinance, 2001 and Income Tax Appellate Tribunal Rules 1981. Important points of these two statutes are being given here.
MEMBERS OF APPELLATE TRIBUNAL INLAND REVENUE
The Appellate Tribunal Inland Revenue consists of two types of members:
(a) Judicial members; and
(b) Accountant members.
The qualifications necessary for their appointments are as follows: Judicial Members
The Federal Government may appoint a person as judicial member of the Appellate Tribunal Inland Revenue if:
He has exercised the powers of a District Judge and is qualified to
be a Judge of a High Court; or
He is or has been an advocate of High Court and is qualified to be
a Judge of High Court.
Accountant Members
The Federal Government shall appoint the Accountant Members of the Tribunal also. The accountant member shall be an officer of Inland Revenue Services equivalent in rank to a Chief Commissioner Inland Revenue. A Commissioner of Inland Revenue and a Commissioner of Inland Revenue (Appeals) having at least three years experience as Commissioner or Collector is also eligible for appointment as Accountant Member. The Federal Government may appoint as many judicial and accountant members as it think necessary for the proper working of the Appellate Tribunal Inland Revenue. The Federal Government shall appoint a member of the Tribunal as the Chairperson of Appellate Tribunal Inland Revenue.
Administration
A full time registrar is responsible to receive the appeals and look after the working of the offices of the Tribunal. He is subordinate to Chairperson of the Appellate Tribunal Inland Revenue and works under his guidance. He entertains the appeals provisionally, Dfa Ho fixes the dates for hearing and looks after the administrative affairs of the Appellate Tribunal Inland Revenue. His office is situated in the headquarters of Appellate Tribunal Inland Revenue in Islamabad. There are Assistant Registrars posted in Karachi and Peshawar benches.