KARACHI: The Karachi Tax Bar Association (KTBA) has called for immediate measures to address difficulties faced by taxpayers due to the ongoing strike by employees of the Appellate Tribunal Inland Revenue (ATIR) in Karachi.
In a formal communication, the association highlighted that the strike has led to the refusal of tribunal staff to accept new appeals and stay applications. This disruption, it said, is creating serious challenges for appellants, applicants, and their legal representatives.
The KTBA emphasized that proceedings before the Appellate Tribunal hold critical importance as it serves as the first independent appellate forum and the final fact-finding authority within the tax appellate hierarchy. However, due to the strike, the appellate process has effectively stalled.
The association pointed out that taxpayers are currently unable to file appeals or obtain stay orders, while statutory limitation periods continue to run. As a result, many cases risk becoming time-barred, potentially leading to adverse legal consequences for taxpayers through no fault of their own.
To resolve the issue, the KTBA has urged authorities to devise an interim mechanism to ensure the acceptance of appeals and stay applications during the strike period, safeguarding taxpayers’ statutory rights.
Alternatively, the association proposed that a standing order be issued directing the Registrar to condone the duration of the strike. Under this proposal, appeals and stay applications submitted after the strike ends would be accepted without objection on limitation grounds. It was further suggested that, where delay condonation applications are filed, the strike period should be excluded from the calculation of delay and such matters be admitted accordingly.
The KTBA stressed that timely intervention is essential to protect taxpayers’ right of appeal, prevent irreparable harm, and uphold principles of fairness and access to justice, thereby maintaining confidence in the integrity of the appellate system.
