FINDINGS/RECOMMENDATIONS

The complaint has been filed under Section 10(1) of the Federal Tax Ombudsman Ordinance, 2000 (FTO Ordinance) against recovery proceedings through bank attachment and non-issuance of refund for Tax Year 2014 by the Commissioner Inland Revenue, Refund Zone, RTO-II, Karachi.2. Brief facts of the case are that the complainant is an AOP engaged in the business of services provider and is assessed to tax with Zone-III, RTO-II, Karachi. The complainant alleged that the Assessing Officer passed an order under Section 122(1) of the Income Tax Ordinance, 2001 for Tax Year 2014, dated 27.08.2018, and created a tax demand of Rs.19,191,237/-. The Department recovered tax demand amounting to Rs.5,274,596/-through Bank attachment.3. Being aggrieved by the action of the Department, the complainant filed an appeal before the Commissioner Inland Revenue (Appeals-V), Karachi, who, vide Order-in-Appeal No. 22 dated 12.02.2019, annulled the impugned order with directions to re-examine the issues after pro...