Akkari and Commissioner of Taxation

Akkari and the Commissioner of Taxation concerned an application for reinstatement of an appeal that had been withdrawn. The applicant, Akkari, sought to reinstate an appeal against a decision of the Commissioner. The appeal had initially been lodged by Akkari's solicitor, but the solicitor subsequently withdrew the application without Akkari's express consent. Deputy President Rayment of the Administrative Appeals Tribunal considered the power to reinstate the withdrawn application.

The primary legal issue before the Tribunal was whether it possessed the power to reinstate an appeal that had been withdrawn by a legal representative without the client's explicit consent. This involved an examination of the Tribunal's inherent jurisdiction and the specific provisions governing its procedural powers, particularly in relation to the withdrawal and potential reinstatement of applications.

Deputy President Rayment reasoned that the Tribunal had the inherent power to reinstate an application that had been withdrawn, even if withdrawn by a solicitor without the client's direct instruction, provided it was in the interests of justice to do so. The Tribunal found that the solicitor's withdrawal, while perhaps procedurally irregular in its lack of explicit client consent, did not extinguish the applicant's right to pursue the appeal. The Tribunal considered the circumstances surrounding the withdrawal and concluded that reinstatement was appropriate to allow Akkari to have his appeal heard on its merits. The application for reinstatement was therefore granted.