FBR Issued Draft Rules for Filing Appeals Electronically

FBR issued SRO 1262(I)/2020 to propose amendments in Income Tax Rules, 2002. The proposed amendments are from rule 70 to 70O. The draft rules are as follows;

76. Appeal to the Commissioner Inland Revenue (Appeals) on web portal. An appeal under Section 127 of the Income Tax Ordinance, 2001 shall be filed, as prescribed on Iris web portal from January 01, 2021.

76A. Date of filing of appeal. The date of appeal shall be the date on which it was filed electronically.

76B. Documents to accompany appeal:

1) The applicant should electronically attach documents along with appeal namely:

i) The order appealed against;

ii) Notice of demand;

iii) Proof of payment of appeal fee;

iv) Any other supporting document(s).

2) The applicant should annex an electronic index showing the documents filed under this rule.

76C. Intimation of filing of appeal to the respondent: the appeal shall also be electronically transmitted to the respondent through Iris.

76D. Filing of affidavit regarding contrary facts. A duly sworn affidavit and shall have to be filed electronically with appeal and shall be produced in original before the Commissioner (Appeals).

76E. Defective appeals etc;

i) Where an appeal is not filed electronically in the manner specified in these rules, an electronic notice shall be issued within three days requiring the applicant or his authorized representative.

ii) Where the appellant or his authorized representative does not meet the requirement under sub-rule (1), the matter shall be decided by the Commissioner (Appeals) through appropriate orders.

76F. Power of attorney etc., by authorized representative. Where an authorized representative has been appointed or declared as defined in Section 172 of Ordinance, such representative should electronically attach with the appeal, the document showing his authority and his/her acceptance, which should be signed and dated by the representative.

76G. Procedure for filing and disposal of stay application:

1) On receipt of application electronically, the official authorized in this behalf shall fix the application for hearing in the following manner;

i) For application received before 01:00PM on a working day, hearing shall be fixed on the next working day;

ii) For applications received after 01:00PM on a working day, hearing shall be fixed on the day after the next working day.

76H. Date and place of hearing of appeal and stay applications

76I. Hearing of Appeal or stay application

76J. Notice to be issued electronically to both parties under Sub-Section (2) of Section 129: The Commissioner Inland Revenue (Appeals) shall issue notices electronically to both parties for providing them a reasonable opportunity to present their stance in case of increase in the amount of any assessment order or decrease in the amount of any refund.

76L. Reports;

1) The Commissioner Inland Revenue (Appeals) shall submit electronically a monthly performance report as prescribed on Iris web portal by the 5th of every month.

2) Commissioner Inland Revenue (Appeals) shall submit the stay applications disposal report as prescribed on Iris web portal by the 5th and 20th day of every month.

76M. Uploading Manual Orders/Letters Received. The Commissioner Inland Revenue (Appeals) shall make it sure that orders/decisions received from the Tribunal or Higher Courts and all other documents which have been received manually.

76N. Electronic Order: The order passed electronically on Iris web portal shall not require any seal or signature of the Commissioner (Appeals). The date of order shall be the date as mentioned on the order generated by the system.

76O. Explanation;

1) No case pertaining to the Tax Year 2014 onwards shall be filed manually from January 01, 2021, and the cases already filed manually before the said date shall be processed as per the SRO 279(I)/2018 dated March 05, 2018. All such cases shall be finalized as per law but not later than June 30, 2021.

2) The cases pertaining to periods prior to the Tax Year 2014 would be processed as per SRO 279(1)/2018 dated March 05, 2018.