Chiarelli v. The Queen, docket 1999-2218-IT-I (Informal Procedure)

Date: 20010827

Docket: 1999-2218-IT-I

BETWEEN:

JOSEPH CHIARELLI,

Appellant,

- and -

HER MAJESTY THE QUEEN,

Respondent.

Reasons for Judgment

(Edited from transcript of proceedings heard

on March 27, 2001 at Toronto, Ontario)

Hershfield, J.T.C.C.

[1]            The Appellant has applied pursuant to subsection 18.21(2) of the Tax Court of Canada Act for an order setting aside an order of this Court that dismissed the Appellant's appeal under the Income Tax Act (Informal Procedure) for failure to appear at the hearing set for that appeal. The Appellant has failed to appear today, being the day fixed for the hearing of the application. Respondent's counsel has moved to dismiss the application for failure to appear.

[2]            Since the Appellant is neither here, nor have we received anything to explain his absence or anything in the form of material or affidavit supporting the application, which I might have considered in considering the merits of the application, the motion is granted and the application to set aside the judgment is dismissed.

Signed at Ottawa, Canada, this 27th day of August 2001.

"J.E. Hershfield"

    J.T.C.C.