APPELLATE TRIBUNAL INLAND REVENUE [ATIR]

Status of the ATIR: Income Tax Appellate Tribunal is the highest appellate authority under the Income Tax Ordinance, 2001. Appointing Authority of APPELLATE TRIBUNAL INLAND REVENUE [ATIR]: Appellate Tribunal Inland Revenue [ATIR]: is appointed by the Federal Government. Who may appeal to the ATIR? If a taxpayer or Commissioner of Inland Revenue is not satisfied with the decision of the Commissioner Inland Revenue (Appeals). The unsatisfied party may appeal to the Appellate Tribunal. Basic function of the tribunal: The basic function of the tribunal is to hear the appeals against the decisions of the Commissioner (Appeals) Head of the Appellate Tribunal: Head of the appellate tribunal is called Chairperson. Chairperson is appointed by the Federal Government, generally, out of the judicial members of the tribunal.

MEMBERS OF THE APPELLATE TRIBUNAL INLAND REVENUE [ATIR]

There are two types of the Appellate Tribunal Inland Revenue (ATIR) members: i) ii) Judicial members Accountant members

1) JUDICIAL MEMBERS:
Appointing Authority of Judicial Members: The Federal Government appoints the Judicial members of the ATIR considering their qualifications. Qualification of Judicial Members:

A person may be appointed as a judicial member of the appellate tribunal if the person:

a) Has exercised the powers of a district judge and is qualified to be a judge of a high court;
OR b) Is or has been an advocate of a high court and is qualified to be a judge of a high court.

2) ACCOUNTANT MEMBERS:
Appointing Authority of Judicial Members: The Federal Government appoints the Accountant members of the ATIR considering their qualifications. Status of the Accountant Members: Accountant Member shall be an officer of Inland Revenue equivalent in rank to Chief Commissioner Inland Revenue. Qualification of Judicial Members: A Commissioner of Inland Revenue and Commissioner Inland Revenue (Appeals) having five years of experience as commissioner or collector of tax are eligible for appointment as Accountant Member.: Number of the ATIR members: The Federal Government may appoint as many members of the appellate tribunal as are considered necessary.

Administration:
Registrar is the responsible authority in the office of appellate tribunal who works under the guidance of Chairperson; and Entertains the appeals provisionally; Fixes the dates for hearing; and Looks after the Appellate Tribunal office matters.

Powers and Functions of the Appellate Tribunal

The Appellate Tribunal is the head of the Appellate System under the Income Tax Ordinance, 2001. It is independent from the FBR. In other words, the FBR may not interfere in the appellate functions of the ATIR. Performance of the functions of the ATIR:

The powers and functions of the ATIR are exercised and discharged by the Benches. Establishment of Benches: The Benches of the ATIR are constituted by the Chairperson out of the judicial and accountant members of the ATIR. Number of the Members of a Bench: A bench, generally, consist of at least two members. Normally, a bench consists of equal number of judicial as well as accountant members (one judicial + one accountant) but in certain cases, the number of one type of members may exceed the other by one. (For example: One judicial + Two accountants or Two judicial + One accountant) Note: The Federal Government may authorize only one member of the tribunal to alone hear and decided the case. Placement of Benches: The ATIR shall decide that where the Benches of the ATIR shall hold thei sittings. Power to regulate its own procedure: According to section 130(12), the Appellate Tribunal has the power to regulate its own procedure. Decision of the appeals: The appellate tribunal performs its functions in deciding the appeals against decisions of the Commissioner (Appeals) through establishment of Benches. Procedure of the Decision of a Bench: Decision is made by the bench. If the members of a bench differ in opinion on any point, the majority decision is accepted. Where the members are equally divided in their opinion, the matter is referred to the Chairman. Chairman shall appoint one or more other members of the tribunal for hearing of disputed point. The point shall be decided according to the opinion of the majority of the members of the tribunal who have heard the case including those who first hear it. Note: ft there are equal numbers of the Appellate Tribunal, the Federal Government may

appoint an additional member for the purpose of deciding the case on which there is a difference of opinion. Why Appellate Tribunal is called Final Fact Finding Authority? The Appellate Tribunal is called final fact finding authority because the decision of the appellate tribunal on a point of fact is final. If the decision involves point of law, it may be referred to the High Court.