| 21/5/2012 |
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| Board of Special Commissioners - Cases |
| Case No. 18/93 |
Decided: 16 November, 1994 |
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Appeal was declared null and void as appellant company did not file its tax returns for the years complained of by the date the appeal was entered - article 68(a), now 36(a), Income Tax Management Act
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Company had not submitted its tax returns for the years in question, therefore the Commissioner issued the relative assessments under article 62(3). At objection stage the company was asked to submit its tax returns but it again failed to do so. The objection was refused.
In its appeal the company said that it had traded only in one of the years, with a very low chargeable income, while there was no chargeable income in subsequent years. The company was in liquidation and in the phase of being wound up.
Three months after the filing of the appeal appellant company submitted its returns.
The Commissioner invoked article 68(a) as appellant company had not filed its tax returns for the years complained of by the date the appeal was entered. The Board upheld the Commissioner's plea of nullity.
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