Legal Effect of Failing to Challenge the Refusal of Leave to File an Objection Out of Time

The Appellant was late in lodging its Appeal against the Commissioner’s decision to deny leave to file Objection out of time. The Appellant’s notice of objection was rejected for being statutory time barred yet the Appeal is not challenging that fact in the Memorandum of Appeal, then, the Tribunal could not evaluate whether the assessments were correct or incorrect. The Tribunal held that The Appellant ought to provided evidence that the Appellant tendered before the Respondent in support of the application to enlarge time for filing notice of objection out of time for this Tribunal to re-evaluate to make a determination.