Fair trials: ATIR’s overwhelming caseload threatening taxpayers’ rights

Fair trials: ATIR’s overwhelming caseload threatening taxpayers’ rights

KARACHI: The Appellate Tribunal Inland Revenue (ATIR) is facing an overwhelming caseload and insufficient resources that threaten taxpayers’ rights to fair trials.

In a letter sent to the chairman ATIR, Pakistan Tax Bar Association (PTBA) said that ATIR benches across Pakistan are struggling to manage an average of 100 cases daily. This high volume of cases has raised concerns about the tribunal’s ability to provide fair hearings and timely justice to the taxpayers.

It said that ATIR had an insufficient number of members and benches to handle the current caseload, causing delays in serving notices, with many appellants receiving them just a day before their hearing. Furthermore, PTBA observed significant delays in the service of orders, particularly problematic in cases where notices under section 138 of the tax ordinance have been issued.

The letter urged the ATIR to adjust case fixation to match the capacity of benches and members and streamline the process for granting stay applications without hearings. The efficiency of case disposal can be improved by reducing reliance on departmental reports, the letter added.

PTBA said that these issues have raised concerns about the fundamental right of taxpayers to receive a fair trial, as guaranteed by the Constitution of Pakistan, and emphasized the need for immediate action to address these grievances and ensure the speedy dispensation of justice.

Copyright Business Recorder, 2024

Read the full story at the Business Recorder - Latest News website.