The Federal Tax Ombudsman (FTO)—Pakistan’s tax grievance watchdog—has ordered an FTO inquiry against FBR member ranks at the senior level, directing the Federal Board of Revenue (FBR), the country’s main tax authority, to hold a formal fact-finding inquiry into a sitting Inland Revenue Service (IRS) officer in BS-21 who earlier served as Accountant Member at the Appellate Tribunal Inland Revenue (ATIR), the forum that hears many tax appeals.
The direction stems from a complaint lodged by a company through its chief financial officer, Azhar Shafiq Manj, and argued by Advocate Waheed Shahzad Butt. The complaint named the official in his ATIR/FBR capacity. The FTO has also framed recommendations against the officer and taken a hard line on his repeated failure to answer the Ombudsman’s notices, treating wilful defiance of those notices as a separate breach that can invite further legal steps.
What the taxpayer alleged
According to the complaint, the company’s appeal was heard by ATIR on 9 August 2024 before a bench that included the FBR member, then sitting as Accountant Member. The company says it never received a served order for more than two years, even after written reminders seeking re-fixation of the matter.
When staff checked the ATIR online portal, the case appeared as “Heard,” with a “Date of Order” shown as 12 September 2025. The complainant argued that left only two stark possibilities: either an order had been passed and unlawfully kept from service—threatening the right to appeal further—or no order had been passed and the portal entry was false. Approaches to the ATIR Registrar and the FBR Chairman reportedly drew no reply.
Why the Ombudsman ordered a probe
The FTO said that, on the face of the record, the respondent either had no defence or was deliberately refusing to comply. It held that the fate of the appeal must be established and noted that the complainant’s charges against the officer had so far gone unrebutted.
On that basis, the Ombudsman judged a formal fact-finding inquiry by the competent authority to be the right next step before any further action. It recommended that the FBR Chairman obtain a self-contained statement from the member and share it with the FTO. The instruction sits at the centre of the wider FTO FBR inquiry debate over how senior officers answer statutory oversight.
Reaction and what comes next
Waheed Shahzad Butt welcomed the order as a move toward real justice for aggrieved taxpayers. He said it showed that no officer, however senior, stands above accountability when taxpayers’ legal rights are at stake, and that a taxpayer cannot be left for years without knowing how an appeal ended. Ignoring FTO notices, he added, carries consequences, and the FBR is expected to make sure its officers cooperate with the Ombudsman’s office.
Whether the Board has already opened the probe, and what the member’s statement will say, will determine how quickly the appeal’s status is clarified for the company.
Timeline: what has happened so far
- 9 August 2024: ATIR hears the company’s appeal; the FBR member sits on the bench as Accountant Member.
- Following years: The complainant says no order is served despite written reminders for re-fixation; approaches to the ATIR Registrar and FBR Chairman reportedly go unanswered.
- 12 September 2025: The ATIR portal lists this date as the “Date of Order,” while the case status shows “Heard.”
- FTO order (as reported): The Ombudsman directs a formal FBR fact-finding inquiry, flags unanswered notices, and asks the Chairman for a self-contained statement from the member.
Aasan alfaaz mein
Federal Tax Ombudsman ne FBR ke ek senior IRS officer ke khilaf formal inquiry ka hukum diya hai. Company ka kehna hai ke August 2024 mein suni gayi appeal ka order do saal se zyada waqt tak unhein nahi mila, jabke portal par September 2025 ki order date dikhai di. Ab FBR Chairman se is member ka bayan mangne ko kaha gaya hai. Aam tax payers ke liye yeh is baat ki nishani hai ke appeal ka natija chhupana aur Ombudsman ke notices nazarandaz karna asaan nahi rahega.
