Failure to give notice in writing to the Commissioner Section 12 of the Tax Appeals Tribunal Act (TATA)

“The Tribunal’s reading of Section 12 of the Tax Appeals Tribunal Act is that failure to give notice in writing to the Commissioner by a person appealing the Commissioner’s decision does not result to the invalidity of an appeal. “

Section 13(5) of the Tax Appeals Tribunal Act specifies that an appellant shall serve a copy of the appeal on the Commissioner within two days after filing a notice of appeal to the Tribunal.

152. The Tribunal is of the considered view that failure of an Appellant to serve the notice to the Commissioner referred to in Section 12 of the Tax Appeals Tribunal Act does not expressly invalidate an appeal. The Section is silent as to the consequences or legal effect of the default in the service of the notice of appeal upon the Respondent subsequent to it having been timeously led before the Tribunal."