Tax Court of Canada Judgments

Decision Information

Decision Content

Date: 19980910

Docket: 97-624-IT-G

BETWEEN:

KULBIR PUREWAL,

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

Reasons for Judgment

Bell, J.T.C.C.

[1] When this matter was called for hearing, the Appellant was not present. Respondent's counsel advised the Court that the Appellant was in jail. He also said that he had telephoned the Appellant's home the day before the hearing and was advised that he was still in jail.

[2] Counsel advised further that the Appellant had failed to comply with an Order of this Court made on March 20, 1998 requiring him to file and serve a list of documents on the other party not later than May 31, 1998. He then cited the case of Albin Mehr v. Her Majesty the Queen, 97 DTC 98 in which the Court dismissed an appeal for similar failure.

[3] Respondent's counsel then made a motion to have the appeal dismissed on the basis of non-compliance with the foregoing Order and on the basis of failure to appeal.

[4] No application for adjournment had been made.

[5] Accordingly, the appeals are dismissed.

Signed at Ottawa, Canada this 10th day of September, 1998.

"R.D. Bell"

J.T.C.C.

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