Kempo,
T.C.C.J.:—I
would
note
that
both
the
matters
of
Rinaldo
Zeppieri
and
Italo
Zeppieri
have
been
consolidated
by
way
of
consent
and
order
of
this
Court
dated
August
11,
1993.
These
procedural
motions
are
in
relation
to
certain
appeals
respecting
each
of
the
respective
appellant's
1987,
1988
and
1989
taxation
years
from
assessment
decisions
of
the
Minister
of
National
Revenue,
the
particulars
of
which
are
set
out
in
the
respondent's
reply
to
the
notice
of
appeal
dated
July
13,
1992.
The
motions
are
for
an
order
dismissing
the
appeals
on
the
basis
of
undue
delay
in
prosecuting
the
appeals
and
having
failed
to
serve
a
list
of
documents
as
required
by
Rule
81
of
the
Tax
Court
Rules.
The
appellants
have
not
filed
a
list
of
documents
in
accordance
with
the
Rules
nor
in
compliance
with
the
specific
Court
order
to
this
effect
dated
August
11,
1993.
That
order
also
adjourned
the
motions
for
dismissal
to
this
date,
September
15,1993.
Upon
hearing
what
was
said
by
counsel
for
the
respondent
and
upon
noting
that
the
appellant
has
made
no
appearance
in
either
of
the
appeals
of
Italo
Zeppieri
or
Rinaldo
Zeppieri,
the
conclusion
is
that
they
have
not
provided
a
reasonable
excuse
for
non-compliance
nor
have
they
shown
any
attempt
whatsoever
to
comply
with
the
Rules
or
the
order
of
this
Court.
Accordingly,
this
Court
is
left
with
no
alternative
but
to
dismiss
the
appeals
in
relation
to
the
1987,
1988
and
1989
taxation
years
of
each
appellant.
Having
considered
the
submission
of
counsel
for
the
respondent
and
having
regard
to
what
was
said
by
the
agent
on
the
first
appearance
of
August
3,
1993,
it
is
my
opinion
that
the
dismissal
of
the
appeals
should
occur
pursuant
to
the
authority
of
Rule
91(c)
of
the
Tax
Court
Rules.
Costs
have
been
requested
for
today's
appearance,
however,
in
view
of
all
the
circumstances,
there
will
be
no
order
save
and
except
the
one
that
was
made
with
respect
to
the
first
appearance
as
comprised
in
my
order
dated
August
11,
1993.
Application
granted.
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