Kundi v. The Queen, 2012 TCC 35 (Informal Procedure)

Docket: 2009-450(IT)I

BETWEEN:

SARUP KUNDI,

appellant,

and

HER MAJESTY THE QUEEN,

respondent.

____________________________________________________________________

ORDER AND REASONS FOR ORDER

          Whereas the appellant’s appeal before this Court was heard on October 5, 2009, reasons were rendered from the bench on the same date and a judgment dismissing the appeal, in accordance with the reasons rendered from the bench, was signed on October 14, 2009;

          Whereas the appellant, by letter dated October 25, 2011 addressed to the Court, in effect, seeks to have the judgment set aside;[1]

          Whereas the respondent, by letter dated November 30, 2011, made submissions opposing any setting aside of the judgment;

          And whereas, among other considerations, the letter from the appellant alleges no valid ground for setting aside the judgment;[2]

          The application is dismissed.

          Further, the Court directs the registry to send to the parties an unedited copy of the transcript of the reasons for judgment.

          The Court points out that the unedited transcript contains a certain number of errors in transcribing the recording.[3]

          The Court further points out to the appellant the penultimate paragraph at page 6 of the transcript which reads:[4]

Finally, the appellant’s representative asked for [relief] with respect [to] interest and penalties. I have no jurisdiction over any such request. The taxpayer relief provisions, which is what I assume you were referring to, require that application be made to the Minister of National Revenue, so that is where you have to go for that.

          The taxpayer relief provisions are in subsection 220(3.1) of the Income Tax Act. The Canada Revenue Agency publishes an information circular on the subject as well as a form for making application. 

Signed at Ottawa, Ontario, this 25th day of January 2012.

Jorré J.

CITATION:                                       2012 TCC 35

COURT FILE NO.:                            2009-450(IT)I

STYLE OF CAUSE:                          SARUP KUNDI v. THE QUEEN

REASONS FOR ORDER BY:           The Honourable Justice Gaston Jorré

DATE OF ORDER:                           January 25, 2012

COUNSEL OF RECORD:

       For the appellant:

                          Name:                     

                            Firm:

       For the respondent:                     Myles J. Kirvan

                                                          Deputy Attorney General of Canada

                                                          Ottawa, Ontario