Failure to pay Taxes Sections 128 (5), 161, 205 and 131 and admission of documentary evidence by the Additional Tax Commissioner (Appeal) have not been submitted before. The taxpayer's representative made some details before Officer Inland Revenue. And filed the documents, which were found to be invalid and the officer found that the taxpayer had already pledged to pay the tax, passed the ex parte order under Sections 161 and 205 of the Income Tax Ordinance, Commissioner of Inland Revenue, 2001 ( Appeal) Assigning Officer's Order, Department Appeals To Appellate Tribunal Taxpayers Enough Documentation The cases were dismissed by Officer Inland Revenue solely on the basis that he had not received the documents from the illegal commissioner (appeal) nor admitted the documentary evidence that was not allegedly presented, and Neither approach was illegal, but they were relied upon. The details of the documentary evidence were earlier given to the Commissioner of Appeal (Appeal) under Pro. The views of Section 128 (5) of the Income Tax Ordinance 2001 were empowered to admit fresh evidence, if it had satisfied itself. If the taxpayers were barred for any reason to do so before the appraisal officer, then only the technical facilities should not be disrupted. The full justice of the discretion in the law by the competent authority shall not be opened to any exception. In the field of aggravated appeal by the department against the improper order of the Commissioner (Appeals), the order of judicial appeal on the facts was not applicable. Was disliked, suffered from any kind of irregularities, illegal and inferior