Elangasinghe and Commissioner of Taxation

[2008] AATA 388

Administrative Appeals Tribunal

DECISION AND REASONS FOR DECISION [2008] AATA 388

ADMINISTRATIVE APPEALS TRIBUNAL      )

)          No 2007/0953

TAXATION   DIVISION		)
Re		SISERA ELANGASINGHE

Applicant

And COMMISSIONER OF TAXATION

Respondent

DECISION

Tribunal Mr A Sweidan, Senior Member

Date13 May 2008

PlacePerth

Decision The Tribunal directs that the applicant’s application for extension of time be re-instated and that this matter be listed for further Directions as soon as possible.

...........[Sgd Mr A Sweidan].......

Senior Member

REASONS FOR DECISION

13 May 2008 Mr A Sweidan, Senior Member    

1.      This application (being an application for extension of time to lodge an application for review of a decision of the respondent) was dismissed on 20 August 2007 pursuant to section 42A(2) of the Appeals Administrative Act 1975  (Cth) (“the AAT Act”) due to the applicant’s failure to appear at a directions hearing on that date.

2.      The applicant has furnished an affidavit by Mr Ramon Ronald Theodore Osborne who says he has acted as a “consultant representative” and has liaised between the Administrative Appeals Tribunal and the applicant.  Mr Osborne in fact attended the hearing on 20 August 2007 but told the Tribunal that he had not received notice of the hearing.  Notice of the hearing was sent to the applicant on 31 July 2007 “C/- NDK Group Australia Pty Ltd, Suite 5 443 Albany Highway, Victoria Park WA 6100”.

3.      It is not clear from the Registry file why the notice was sent to the address referred to in paragraph 2, as the applicant had previously furnished a different address to the Tribunal.

4.      It appears that, as set out in Mr Osborne’s affidavit, the failure on part of the applicant to appear at the directions hearing held on 20 August 2007 was due to his representative not receiving any notice of that hearing from the Tribunal.

5. It accordingly appears that the application was dismissed in error and the Tribunal directs that the application be re-instated under section 42A(10) of the Administrative Appeals Tribunal Act.

I certify that the 5 preceding paragraphs are a true copy of the reasons for the decision herein of Mr A Sweidan, Senior Member

Signed: .......[Sgd Ms C Skinner]............................  Associate

Dates of Hearing  27 February 2008
Date of Decision  13 May 2008
Counsel for the Applicant         Mr S Shakur
Solicitor for the Applicant          Shahid Shakur
Counsel for the Respondent     Mr T Burrows
Solicitor for the Respondent     Australian Government Solicitor