A. Background

1. This refers to our related Important TLQC 2962 of 3.12.24 in trail, in blue, in italic and after double line  about Exparte Order by ATIR, Recommendation & Be Careful

2. We also refer to several Other relevant TLQCs including (a) 2347 of 25.5.23 about ATIR cannot decide on ex-parte per ATIR Rule 22 – SCP (b) 2238 of 27.2.23 about Counsel's absence at IHC = Exparte & Pending Cases Recommendation

B. Updated Commentary

1. Further to KQU -----------, being an important matter, we would inform you about ---------------------------- (Attachment 3342.1 - unreported order, found recently from reliable resources) in the ensuing paragraph, with emphasis in bold & Underline for quick reading.

2. The case has been called out repeatedly and no one has appeared on behalf of the applicant. Name of the learned counsel for the applicant appears in the cause list. Neither the applicant nor its learned counsel has appeared. It seems that the applicant is not interested in pursuing its case anymore.

3. In view of above, the instant reference stands dismissed for non-prosecution.

C. Kasbati & Co Recommendation

1. In the above case, owing to absence of the Applicant Taxpayer or Learned Counsel, the case was adjourned 2-3 times earlier and the case actually related to 2014. Hence, the time Exparte / Ex-parte orders has been passed by the Court owing to non-attendance (especially when without any Application with justified reason for non-attendance). The case could have been well argued by the AR and could lead to favorable order. 

2. Hence, it is important for all Petitioners as well as Respondents are recommended to be vigilant with all their pending cases that their Learned Counsel is aware about the hearing; and update your Goodself about the  hearing from time to time. Cause Lists are recommended to be seen regularly. We intend to cover the same in our Afternoon Kasbati Quick Updates shortly for all High Courts and Supreme Courts, ISA. 

3. Moreover, there should be a Proper List of all Pending cases, where the Entity, its Directors / Owners are Petitioners or Respondents. We shall be pleased to prepare such a Pending cases list, as we have long experience to do so from Mid to Top Level.

4. Further, we expect that your entity would be ensuring that the AR is present, where your entity is Appellant or Respondent and the case is being prepared well immediately upon filing Appeal / Reference by Entity and Receiving Appeal / Reference from the Departmentand will be presented well. 

5. Your Entity Representative may present with the AR in the Appellate Forums / Courts too. When we / KC appear before CIRA or ATIR, we always offer our clients to be with us to see our efforts and Appellate Forum appreciation of the same, Alhamdolillah. Even when we appear before HC & SCP Advocates to brief the case, we always prefer the Clients Tax or Legal Representative to attend with us, to know our efforts. We shall be pleased to assist in the above matters, in order to avoid Pitfalls.

D. Further Details & Services

Should you require any clarification or explanations in respect of the above or otherwise, or require Income Tax, Federal & Provincial Sales Tax or Withholding Tax Statement, Advisory, Return Filing or Review services, please feel free to email Mr Amsal at amsal@kasbati.co with CC to info.kasbati@professional-excellence.com, asif.s.kasbati@professional-excellence.com.