NASIM SIKANDAR, J.-- This is a case stated by the Lahore Bench of the Income Tax Appellate Tribunal. The following question of law has been framed for our consideration and reply:- "Whether on the facts and in the circumstances of the case the learned Income Tax Appellate Tribunal was justified in dismissing Departmental appeal merely because the certified copy of the impugned order was not filed?
2. After hearing the learned counsel use will agree at the outset that the issue in hand already stands resolved in favour of the revenue 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 Income Tax Appellate Tribunal Rules, 1981 had an independent status having no nexus with order 41 rule 1 of CPC. Also that in matters of collection 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. CIT 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 100 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 return a negative answer to the question.