The Appellate Tribunal Inland Revenue (ATIR) is facing a significant backlog of cases, raising concerns about its ability to provide fair and timely justice to taxpayers.
Key Issues:
- Overwhelming Caseload: ATIR benches across Pakistan are struggling to manage an average of 100 cases per day.
- Insufficient Resources: The tribunal lacks adequate members and benches to handle the growing caseload.
- Delays in Service of Notices: Taxpayers are receiving notices just a day before their hearings, hindering their ability to prepare effectively.
- Slow Service of Orders: There have been significant delays in the issuance of orders, particularly in cases involving section 138 notices.
Impact on Taxpayers’ Rights:
The high volume of cases and insufficient resources have compromised taxpayers’ right to a fair trial. The delays in serving notices and issuing orders have hindered the ability of taxpayers to defend their cases effectively.
PTBA’s Recommendations:
- Adjust Case Fixation: The PTBA has urged ATIR to adjust case fixation to match the capacity of benches and members.
- Streamline Stay Applications: The tribunal should streamline the process for granting stay applications without hearings.
- Reduce Reliance on Departmental Reports: The efficiency of case disposal can be improved by reducing reliance on departmental reports.
Conclusion:
The ATIR is facing a critical challenge in managing its caseload, which has serious implications for taxpayers’ rights. Addressing these issues is essential to ensure the fair and timely resolution of tax disputes.
