R15 Income Tax Ordinance (XLIX of 2001), Sections 161, 205 and 153 defective appeals etc. The examining authority had dismissed the appeal under section 161/205 of the Income Tax Ordinance 2001, before finalizing the order and considering the company as a taxpayer. The taxpayer's appeal limit was excluded because the appeal papers, including the memorandum of appeal, were signed on the nomination, under which the error identified by the first appellate authority was treatable and the taxpayer, although taxable at the first appeal stage. There was no clear clause in the law to give operators an opportunity to address the flaws in the memorial appeal. However, under R15 of the Appellate Tribunal Inland Revenue Rules, 2010, provided that the memorandum of appeal was not entered in a specific manner, the appellant would be given time to comply with the provisions of the Rules. The first appellate authority was remanded by the taxpayer's directive to remove the memorandum's memorandum. And giving taxpayers an opportunity to resolve the deficiencies found in the appeal papers within 15 days if the taxpayer fails to do so, first appellate authority vacates the first appellate authority's order pursuant to the law against taxpayers. Was dismissed and the matter was dismissed. Take it for a fresh decision
