NASIM SIKANDAR, J.- This further appeal under section 136(1) of the Income Tax Ordinance assails the dismissal of appeal filed by the appellant on account of alleged violation of the Income Tax Appellate Tribunal Rules, 1981.
2. After hearing the learned counsel we will agree at the outset that the issue in hand already stands resolved in favour of the appellant by a Division Bench of this Court in Re: C.I.T. V.
Muhammad Tariq Javaid (2000) 82 Tax 67 + 2000 PCTLR 1006. In that case, it was inter alia held that rule 11 of the ITAT Rules, 1981 had an independent status having nexus with the order 41 rule 1 of CPC. Also that in matters of collection of revenue the dispute could not be allowed to be determined in a perfunctory manner as had been done by the Tribunal, In another recent judgment Re: Pakistan Industrial Gases Ltd. V. C.I.T, and another (2000 PTD 2903) + (2000 PCTLR
(Lah) 1191) another division Bench of this Court disapproved the dismissal of appeal by the Tribunal for the reason that memo of appeal contained argumentative grounds which was violative of rule 10 of the said rules.
3. For the various reasons recorded in C.T.R. No. 89/93, in which the issue has been dealt with at length in the light of the aforesaid two judgments, we will allow this appeal and set-aside the impugned judgment of the Tribunal. The appeal filed by the appellant shall therefore, be deemed pending before it heard and disposed of on merits in accordance with law.