The Appellate Tribunal Inland Revenue (ATIR) is a quasi-judicial body established in many countries, including Pakistan, to hear tax appeals. In Pakistan, for example, the ATIR is an independent forum designed to ensure impartial review of decisions taken by the tax authorities. It is a second-tier appellate authority, where taxpayers can appeal against decisions of the Commissioner Inland Revenue or other lower tax authorities. The ATIR’s mission is to ensure the fair and equitable resolution of tax disputes and it has the power to hear appeals on a variety of tax matters, including income tax, sales tax and federal excise duties. The court operates independently of the tax department and follows formal procedures to review cases, allowing taxpayers to present their arguments and evidence. The decisions of the Appellate Tribunal Inland Revenue are final and binding, unless challenged in a higher court. The creation of these tribunals helps to maintain transparency and accountability in the tax system, by ensuring that taxpayers have an appeal mechanism to deal with grievances and disputes.