Taxes Consolidation Act, 1997 (Number 39 of 1997)
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949AV Dismissal of an appeal.
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(1)The Appeal Commissioners may dismiss an appeal where a party has failed to comply, to the Appeal Commissioners' satisfaction, with a direction given by them under subsection (1) of section 949E in relation to the matter referred to in subsection (2)(a) of that section.
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(1)Subject to subsections (4) and (5), the Appeal Commissioners may dismiss an appeal where a party has failed to comply, to the Appeal Commissioners’ satisfaction, with a direction given by them under—
(a) subsection (1) of section 949E, in relation to the matter referred to in paragraph (2)(a) of that section, or
(b) section 949T(1).
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(2) [3]>Subject to subsection (3)<[3][3]>Subject to subsections (3), (4) and (5)<[3], the Appeal Commissioners shall not dismiss an appeal under this section without first giving a party—
(a) written notice of their intention to do so,
(b) a statement of the reasons and considerations on which their intention is based, and
(c) an opportunity for the party to—
(i) provide an explanation as to why the party does not agree with the Appeal Commissioners' proposed course of action, or
(ii) comply with the direction referred to in subsection (1) to the Appeal Commissioners' satisfaction.
(3) [4]>[5]>The Appeal Commissioners shall<[4]<[5][4]>[5]>Subject to subsections (4) and (5), the Appeal Commissioners shall<[4]<[5] consider any explanation provided by a party under subsection (2)(c)(i) but—
(a) having considered an explanation by whatever means they consider appropriate, and
(b) having decided, notwithstanding the explanation, to dismiss an appeal,
their decision shall be final and conclusive.
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(4) Where a party has failed to comply with a direction under section 949T, the Appeal Commissioners shall not dismiss an appeal under subsection (1) in a case in which an application has been made to the Appeal Commissioners by the party after the time appointed for the case management conference concerned and the Appeal Commissioners are satisfied that—
(a) owing to absence, illness or other reasonable cause, the party was prevented from attending the case management conference, and
(b) the application was made without unreasonable delay after the date specified in the direction.
(5) Where, following an application in that behalf under subsection (4), the Appeal Commissioners are not satisfied as to the matters specified in paragraphs (a) and (b) of that subsection, they shall dismiss the appeal and their decision shall be final and conclusive.
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