PTBA calls for review of Appellate Tribunal Inland Revenue

KARACHI: On Tuesday, the Pakistan Tax Bar Association (PTBA) called for setting up a committee to address concerns related to the Appellate Tribunal Inland Revenue (ATIR).

In a letter to Federal Minister for Law Azam Nazir Tarar, the PTBA highlighted that it has been receiving consistent complaints from its members and their respective bars regarding the ATIR. These complaints pertain to issues such as case proceedings, the conduct of tribunal benches, the refusal to adhere to binding orders, unethical practices, and orders issued without considering the documentary evidence and submissions presented during hearings.

The reported issues suggest a disturbing trend that threatens the tribunal’s integrity and diminishes public confidence in its role as a fair and impartial adjudicator. The PTBA pointed out that the tax tribunal has nearly become ineffective, with proceedings starting late -- often after 10:30 AM or even noon -- and sometimes with members absent. Also, orders are either delayed, not sufficiently detailed, or based on factors other than merit.

The PTBA also noted that under the Tax Laws Amendment Act, 2024, the tribunal has become the primary appellate forum for certain cases. Due to these issues, taxpayers are increasingly losing faith in the tribunal, and the growing distrust with the government is endangering tax revenue collection and the overall tax system.

The PTBA has urged the minister to take immediate action by forming an oversight committee to investigate these concerns. They also requested that the appointment of new tribunal members be expedited to prevent further deterioration of the appellate forum and ensure that taxpayers’ right to a fair trial and natural justice is upheld.