Taxes Appellate Tribunal is the highest Judicial authority in determining factual point of income tax cases. But in the case of law point, the appellant can go with a reference application to the honorable High Court against the order of the Tribunal. An assessee or the DCT may appeal to the Taxes Appellate Tribunal if he is aggrieved by an order of the Appellate Joint/Additional Commissioner or the Commissioner (Appeals). Taxes Appellate Tribunal is established under IRD of Ministry of Finance. Subject to the Provision of IT Ordinance, the Appellate Tribunal is functioning by its own Rules independently. The language of the Tribunal is English.
For the first time, one of the benches of Taxes Appellate Tribunal of Pakistan (HQ-Karachi) was established in Dhaka in 1955. After independence, Taxes Appellate Tribunal with a bench in Dhaka was established in 1972. Now, there are 7 division benches in Taxes Appellate Tribunal. Out of them, 5 are situated in Dhaka, one in Chittagonj and one in khulna. Every bench constitutes of 2 members and they give their decision jointly. The Government appoints one of the members of NBR as the President of Taxes Appellate Tribunal.
Others members of the Tribunal are generally appointed from the ranks of the Commissioner of the Taxes. Existing/retired members of NBR, retired Commissioners of Taxes, Chartered accountants, cost and management accountants, exiting/retired district judges, Advocates/ITPs are also eligible for being appointed as a member of the Tribunal.
After hearing both the parties, division benches of the Tribunal give their decision on the appeal cases. Each bench consists of 2 Members. If 2 members of the bench do not agree on any point, the President appoints one or more additional members for hearing of the case and the decision of the case is given with the opinion of the majority of the members. In average, 4500 cases are disposed of, in the Taxes Appellate Tribunal per year. Brief organogram of Taxes Appellate Tribunal in given as below:
Taxes Appellate Tribunal
Internal Resources Division
Ministry of Finance