| 21/5/2012 |
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| Board of Special Commissioners - Cases |
| Case No. 13/94 |
Decided: 11 April, 1995 |
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The Board rejected the appeal as nobody ever appeared for the company during the Board sittings; it was the liquidator's duty to attend the sittings and bring forward arguments and evidence as the onus of proof was on him
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Appellant company's liquidator appealed against the Commissioner's decision on the years of assessment 19979 to 1981 and 1989 assessments which had been raised on a non-submission of return basis (article 30, ITMA). Only the returns for the first three years had been sent. The Commissioner had, on several occasions, asked the company to submit various information, but no reply was forthcoming.
Nobody ever appeared for the company during the Board sittings. The Board rejected the appeal on the grounds that: (1) the Commissioner had correctly raised the best of judgement assessments as no returns and accounts had been submitted in time; (2) as the Commissioner had not received any replies at objection stage he was justified in sending his refusal; (3) as it had been the liquidator who appealed to the Board it was his duty to attend the sittings and bring forward arguments and evidence since the onus of proof was on him.
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