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Appeals against assessment.
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416.—(1) A person aggrieved by any assessment to income tax made upon him by the inspector or such other officer as the Revenue Commissioners shall appoint in that behalf (hereafter in this section referred to as “other officer”) shall be entitled to appeal to the Special Commissioners on giving, within twenty-one days after the date of the notice of assessment or of the notice under section 180 that assessments have been made (as the case may be), notice in writing to the inspector or other officer.
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(2) (a) The Special Commissioners shall from time to time appoint times and places for the hearing of appeals against assessments and the Clerk to the Special Commissioners shall give notice of such times and places to the inspector or other officer.
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(b) The inspector or other officer shall give notice in writing to each person who has given notice of appeal of the time and place appointed for the hearing of his appeal, but—
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(i) notice under this paragraph shall not be given in a case in which subsection (3) (b) has effect either consequent upon an agreement referred to in that paragraph or consequent upon a notice referred to in subsection (3) (d), and
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(ii) in a case in which it appears to the inspector or other officer that an appeal may be settled by agreement under subsection (3), he may refrain from giving notice under this paragraph or may by notice in writing withdraw a notice already given.
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(3) (a) This subsection applies to any assessment in respect of which notice of appeal has been given, not being an assessment the appeal against which has been determined by the Special Commissioners or which has become final and conclusive under subsection (6).
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(b) Where, in relation to an assessment to which this subsection applies, the inspector or other officer and the appellant come to an agreement, whether in writing or otherwise, that the assessment is to stand good, is to be amended in a particular manner or is to be discharged or cancelled, the inspector or other officer shall give effect to the agreement and thereupon, if the agreement is that the assessment is to stand good or is to be amended, the assessment or the amended assessment, as the case may be, shall have the same force and effect as if it were an assessment in respect of which no notice of appeal had been given.
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(c) An agreement which is not in writing shall be deemed not to be an agreement for the purposes of paragraph (b) unless—
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(i) the fact that an agreement was come to, and the terms agreed upon, are confirmed by notice in writing given by the inspector or other officer to the appellant or by the appellant to the inspector or other officer, and
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(ii) twenty-one days have elapsed since the giving of that notice without the person to whom it was given giving notice in writing to the person by whom it was given that he desires to repudiate or withdraw from the agreement.
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(d) Where an appellant gives notice in writing to the inspector or other officer that he desires not to proceed with his appeal against an assessment to which this subsection applies, paragraph (b) shall have effect as if the appellant and the inspector or other officer had, on the appellant's notice being received, come to an agreement in writing that the assessment should stand good.
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(e) The references in this subsection to an agreement being come to with an appellant and the giving of notice to or by an appellant include references to an agreement being come to with, and the giving of notice to or by, a person acting on behalf of the appellant in relation to the appeal.
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(4) All appeals against assessments to income tax shall be heard and determined by the Special Commissioners, and their determination on any such appeal shall be final and conclusive, unless the person assessed requires that his appeal shall be reheard under section 429 or unless under this Act a case is required to be stated for the opinion of the High Court.
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(5) An appeal against an assessment may be heard and determined by one Special Commissioner and the powers conferred on the Special Commissioners by subsections (7) and (8) may be exercised by one Special Commissioner.
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(6) In default of notice of appeal by a person to whom notice of assessment has been given or in case of the neglect or refusal of a person, who has given notice of appeal, to attend before the Special Commissioners at the time and place appointed for the purpose of hearing appeals, the assessment made on him shall be final and conclusive.
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(7) (a) A notice of appeal not given within the time limited by subsection (1) shall be regarded as having been so given where, on an application in writing having been made to him in that behalf, the inspector or such other officer as aforesaid, being satisfied that, owing to absence, sickness or other reasonable cause, the applicant was prevented from giving notice of appeal within the time limited and that the application was made thereafter without unreasonable delay, notifies the applicant in writing that his application has been allowed.
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(b) If on an application under paragraph (a) the inspector or other officer is not satisfied as aforesaid, he shall by notice in writing inform the applicant that his application has been refused.
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(c) Within fifteen days after the date of a notice under paragraph (b) the applicant may by notice in writing require the inspector or other officer to refer his application to the Special Commissioners and, in relation to any application so referred, paragraphs (a) and (b) shall have effect as if for every reference therein to the inspector or other officer there was substituted a reference to the Special Commissioners.
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(8) In a case in which a person who has given notice of appeal does not attend before the Special Commissioners at the time and place appointed for the hearing of his appeal, subsection (6) shall not have effect if—
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(a) at the said time and place another person attends on behalf of the appellant and the Special Commissioners consent to hear that person, or
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(b) on an application in that behalf having been made to them in writing or otherwise at or before the said time, the Special Commissioners postpone the hearing, or
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(c) on an application in writing having been made to them after the said time the Special Commissioners, being satisfied that, owing to absence, sickness or other reasonable cause, the appellant was prevented from appearing before them at the said time and place and that the application was made without unreasonable delay, direct that the appeal be treated as one the time for the hearing of which has not yet been appointed.
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(9) (a) Where action for the recovery of tax charged by an assessment, being action by way of the institution of proceedings in any court or the issue of a certificate under section 485 has been taken, neither subsection (7) nor subsection (8) shall, unless the Revenue Commissioners otherwise direct, apply in relation to that assessment until the said action has been completed.
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(b) Where, in a case coming within the foregoing paragraph, an application under subsection (7) (a) is allowed or, on an application under subsection (8) (c), the Special Commissioners direct as therein provided, the applicant shall in no case be entitled to repayment of any sum paid or borne by him in respect of costs of any such court proceedings as aforesaid or, as the case may be, of any fees or expenses charged by the county registrar or sheriff executing a certificate under section 485.
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(10) Every rehearing of an appeal by the Circuit Court under section 429 shall be held in camera, and every hearing by the High Court or the Supreme Court of a case stated under section 428 or 430 shall, if the person whose chargeability to tax is the subject of the case so desires, be held in camera.
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(11) This section shall apply with the necessary modifications to appeals against assessments to sur-tax.
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