Appellate Tribunals tells FBR: all appeals to be disposed of within six months

The Appellate Tribunals of Inland Revenue have conveyed to the Federal Board of Revenue that the disposal of appeals of sales tax and federal excise duty which were transferred to the IR tribunals would be streamlined in the next six months.
Sources told Business Recorder here on Monday that the issue of sales tax/FED appeals transferred to the Appellate Tribunals of IR has been discussed between the FBR and Chairman Appellate Tribunal IR Islamabad in a meeting at the FBR headquarters. Following creation of Appellate Tribunal IR, all appeals of sales tax/FED have been transferred to these tribunals.
The tribunals have to dispose of appeals within 6 months of filing as required u/s 132(2) of Income Tax Ordinance, 2001. In this regard, Chairman Appellate Tribunal Inland Revenue opined that case limitation of six months for disposal of appeal is already being followed in cases of income tax. However, Sales Tax and FED appeals have been recently transferred and they will also be streamlined within a period of six months.
Under the Finance Amendment Ordinance, all appeals and proceedings pending before the Customs, Excise and Sales Tax Appellate Tribunal constituted under section 194 of the Customs Act 1969 shall stand transferred to the Appellate Tribunal constituted under section 130 of the Income Tax Ordinance 2001 with effect from the date of promulgation of the Finance (Amendment) Ordinance, 2009.
According to sources, the meeting considered the possibility for automation of the working of the tribunals, creation of a website, provision of hardware and technical assistance. Pakistan Revenue Automation Limited (Pral) General Manager has been appointed as focal person to initiate and carry out the exercise. Both Tribunals of Customs and Inland Revenue shall appoint focal persons for initiating and carrying out the exercise.
The issue of re-adjustment of number of Benches in Appellate Tribunal Inland Revenue and Appellate Tribunal Customs was also discussed in the meeting. It has been decided not to disturb the current position of number of benches. However, it was decided to makeup deficiency of Accountant. Members in ATIR by recommending posting of 2 to 3 officers having experience of Sales Tax and Federal Excise and at least one Technical Member in Customs Appellate Tribunal.
About the possibility to reduce the deputation period of Accountant/Technical Members from 3 to 2 years, sources said that it has been decided to implement this proposal. The meeting also considered the possibility of making payment of pay and allowances to Accountant/Technical Members from the parent department while posted in the Tribunals under the Law Division. This issue was discussed, but not agreed. However, it was agreed that the matter of payment of Compensatory Allowance to Judicial Members should be taken up with the Ministry of Finance to allocate funds for this specific purpose out of funds of FBR.
The meeting also considered the possibility of providing vehicles for Accountant/ Technical Members by the Member (Customs) out of tempered confiscated vehicles. It was decided that both shall convey their demand and Member (Customs) shall help out in the availability of the vehicles.
About the office accommodation for different Benches of Tribunals, it was decided that Member (Admn) shall locate the premises at stations where the office accommodation is required particularly at Karachi, sources added. It is important to mention that the meeting was convened to resolve the problems of the Appellate Tribunals and improvement in their working under IR structure.