NASIM SIKANDAR, J.---Following question of law has been framed and forwarded by the Lahore Bench of the Income Tax Appellate Tribunal for our consideration and reply:--- Question of Law.
"Whether on the facts and in the circumstances of the case the Tribunal was legally justified to dismiss the appeal for indifference and lack of interest?"
2. After hearing the learned counsel for the Revenue, we will agree that the issue in hand already stands answered in detail by us in C.T.R. No.89 of 1993 Re: The Commissioner of Income Tax v. Al- Muslim Ice Factory, Lahore.
3. In that case, we repeated our opinion which was earlier expressed in Re: C.I.T. v. Muhammad Tariq Javaid 2000 PTD 2165 and Re: Pakistan Industrial Gases Ltd. v. CIT and another 2000 PTD 2903.
In both judgments, we considered the nature of the Income Tax Appellate Tribunal Rules which were resorted to in this case for dismissal of appeal. It was also noted that the opinion of the Tribunal with regard to alleged lack of interest by the Revenue did not find support from any material on the record. Same appears to be the situation in the present case as well. We have also noted that the department was non-suited on general remarks despite the fact that it was properly represented by the D.R. While no one for the respondent-assessee appeared. Also it is not the complaint of the Tribunal that the learned D.R. Failed to assist or to reply the queries which the learned judicial member had in their mind. The non-availability of record before the Income Tax Appellate Tribunal was also of no significance unless the Tribunal had required its production to find reply to a specific query.
4. Therefore, for the various reasons recorded in the aforesaid opinion as also the reported judgments of this Court, we are of the view that the Tribunal was not justified in dismissing the appeal on account of the alleged indifference or lack of interest, by the Revenue.
5. Answered accordingly. .