M UHAM M AD AZAM , ACCOUNTANT M EM BER. Titled miscellaneous application has been filed at the instance of the applicant-registered person seeking stay of proceedings in compliance to directions contained in the Order of the learned Commissioner Inland Revenue (Appeals-II), Lahore dated 14.01.2020. The A.R. argued that the directions of the CIR(A) will cause hardships and irreparable loss if the stay is not granted. On the contrary, the learned D.R strongly opposed the contentions of the learned A.R for granting the stay in the instant application.
2. We have heard the argument advanced by the rival parties. It is noted that the appellant is requesting for stay of proceeding with reference to the judgement of the CIR(A-H) contained in Order No.42 dated 14.01.2020. The perusal of the said order reveals that the commissioner (Appeals) has annulled the order of the assessing officer by holding as under:-- "In view of these facts, the impugned order is not sustainable in law, hence annulled".
3. In the Black Law Dictionary (8th Edition) the annulment of judgment is defined as under:- A retrospective obliteration of a judicial decision, having the effect of restoring the parties to their pretrial position. Types of annulment include reversal and vacation.
4. In the instant case the order of the assessing officer was declared ovoid by the CIR (A) concerned. Therefore, there exists no demand or proceedings against the taxpayer with reference to the order passed by the assessing officer to cause any hardship or grievance. The department can only proceed afresh if the facts and legal provisions warrants. Hence, under the circumstances there is no prima facie case to justify a restraining order. Accordingly, the request for granting stay of proceedings in the instant case is not allowed. However, this will not cause prejudice to the main appeal of the taxpayer. Order accordingly.