Professional Documents
Culture Documents
In this regard, it is submitted that the taxpayer company has duly e-filed
the said monthly statements under section 165 (1) of the Income Tax
Ordinance, 2001 (the Ordinance). Copies of the acknowledgment slips are
enclosed herewith for your kind perusal and record.
In this regard it is stated that during the period under consideration, the
taxpayer company experienced various difficulties in e-filing its monthly
statements due to the following system errors in e-portal of the Federal Board of
Revenue (FBR):
i.
ii.
In a bid to resolve the errors, the taxpayer company contacted the PRAL
authorities in Islamabad on helpline number 051-111-772-772 as well as the
local PRAL office in Lahore, who were of the opinion that the reported errors
were of the system which would be fixed in due course. Even when e-portal
started responding rather normally, intermittent outage still continued, hence,
interfering the taxpayer company in e-filing the statements.
It is evident from the reasons explained above that the taxpayer company could
not e-file the monthly statement on due date by reason of causes beyond its
control. Mere few days delay in e-filing of the monthly statements for the month
of October 2014 was unintentional and hence, the unintentional delay merits
condonation.
It is pertinent to mention herewith the FBR has itself restrained its field officers
from imposing penalty where the default is not willful vide Circular No. C. NO.
108(1)DTB-1/94 dated 09 January 1995, the directive paragraph of which is
reproduced below: