| 22/8/2008 |
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| Court of Appeal - Decisions in Income Tax Cases |
| Case No: 85 |
Decided: 05 March, 1971 |
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Appeals Filed Late, Both To The Board Of Special Commissioners And To The Court Of Appeal. When Notices Are Actually Known To Have Been Received, Service Thereof Will Have Been Effected For All Purposes Of Law
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The taxpayer filed an appeal to the Board outside the prescribed time limit. His only excuse was that he had spent some time abroad, but it resulted that he had the notice of refusal in his hands (and knew what it was) during the time limit within which a valid appeal could be filed. The Board therefore declared the appeal to be null and void. The Board found no substance in a further plea that taxpayer may have been misled by a somewhat strongly worded letter issued by the Department.
Taxpayer's appeal to the Court was filed one day late. There were no problems regarding service in this case, as delivery was effected personally. The relative notice was not dated, but the Court held that this was of no consequence once it could be ascertained when delivery had actually been made.
The Court reiterated that, unlike the position in the U.K., it had no power to extend time limits. It was unfortunate that the appeal was filed only one day late, but that, nonetheless, rendered it null and void.
BSC Case No: 22/70
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