ORDER

Mr. Ameer Bakhsh Metlo, Advocate filed Vakalatnama on behalf of the Respondent-Department, which is take on record.Through this Reference Application, the Applicant has impugned order dated 12.1.2024 passed in ITAs Nos.3556 and 3557/KB/2023 by the Appellate Tribunal Inland Revenue Karachi proposing various questions of law including the following question, which is relevant for the present purposes:-Whether the appeals filed by Applicant before Respondent No. 3 were barred by time under Section 131 of the 2001 Ordinance?Heard counsel for the parties and perused the record. At the very outset we have noticed that the impugned order from Para 3 to Para. 5 is verbatim same to another order dated 14.9.2023 passed by another Bench of the Tribunal in IT A No.377/KB/2023 in respect of an identical issue that is whether the Appeal filed by the tax-payer was time barred and whether any case for condonation was made out or not. The said ITA was impugned before us in ITRA No.400 of 2023 and was a...