ATIR workers’ protest hampers tax appeal filing, KTBA warns

KTBA Bar

Karachi, February 16, 2026 – The Karachi Tax Bar Association (KTBA) on Monday raised serious concerns over the ongoing protest by employees of the Appellate Tribunal Inland Revenue (ATIR), stating that the disruption has severely hampered the filing of appeals and stay applications, causing significant hardship for taxpayers and their legal representatives.

In a formal letter addressed to the Chairman of ATIR, the KTBA President highlighted that the strike by tribunal staff in Karachi has resulted in the non-acceptance of appeals and stay petitions, effectively paralyzing the appellate process.

Taxpayers Facing Severe Hardship

KTBA noted that the Appellate Tribunal Inland Revenue serves as the first independent forum of appeal and also functions as the final fact-finding authority within Pakistan’s tax appellate hierarchy. The current work stoppage, however, has brought proceedings to a virtual standstill, depriving taxpayers of their statutory right to seek redress.

“Due to the ongoing strike, taxpayers are unable to file appeals or seek stay orders, while statutory limitation periods continue to run,” the association said, warning that many appeals risk becoming time-barred, potentially leading to irreversible legal and financial consequences.

The association emphasized that appellants, applicants, and their counsels are facing growing uncertainty, as the inability to lodge appeals within the prescribed timeframe may expose them to enforcement actions, penalties, and recovery proceedings.

Call for Immediate Administrative Measures

In view of the worsening situation, KTBA urged ATIR authorities to devise an interim mechanism to ensure continued acceptance of appeals and stay applications during the strike period. Such measures, it said, would preserve taxpayers’ legal rights and prevent irreparable damage caused by circumstances beyond their control.

Alternatively, KTBA proposed that ATIR issue a standing administrative order directing the Registrar to condone the period of the strike for limitation purposes. Under this arrangement:

• Appeals and stay applications filed after the strike should be accepted without objection.

• The duration of the protest should be excluded from the calculation of any filing delay.

• Applications seeking condonation of delay should be allowed by excluding the strike period.

Safeguarding Access to Justice

KTBA stressed that timely intervention by ATIR leadership is essential to safeguard the statutory right of appeal, uphold principles of fairness, and ensure access to justice.

“The present situation risks eroding public confidence in the integrity of the appellate process,” the association cautioned, urging the tribunal’s leadership to take prompt and effective steps to resolve the impasse and minimize the hardship being faced by taxpayers and practitioners alike.

The association reiterated its commitment to constructive engagement and expressed hope that swift administrative action would help restore normalcy in tribunal operations at the earliest.