ORDER

MUHAMMAD AKHTAR NAZAR MIAN (ACCOUNTANT MEMBER).-These two appeals are directed against the order of the learned CIT(A), dated 18-11-2000, whereunder he maintained the orders of DCIT ,passed by him under section 108(b) of the Income Tax Ordinance; 1979.2. The facts so far as relevant to the disposal of these appeals are that the appellant had not submitted statements under sections 139 and 142 of the Income Tax Ordinance, 1979 to the DCIT Circle-12, Cos. Zone-IV, Karachi with whom lay the jurisdiction under the Income Tax Ordinance, 1979. In response to notice under section 116 of the Income Tax Ordinance the appellant stated that the said statements had been sent through registered post to Circle-19, Zone-F, Karachi. The D.C.I.T. however, imposed penalty under section 108. The assessee went in appeal before the CIT(A) who set side the order for de novo proceedings. This operating part of the order is reproduced below:---"The perusal of the record reveals that the appellant was not prov...