asked the Minister for Finance if he is aware that a number of taxpayers in West Cork who had appealed from assessments of income tax received notices from the Inspector of Taxes that their appeals would be heard at Skibbereen on 7th November, 1929, and if on attendance in obedience to these notices they found that their appeals were not listed for hearing before the Special Commissioner for hearing Income Tax Appeals; if as the result they were put to much inconvenience and expense, and what steps it is proposed to take to compensate them for the inconvenience and expense to which they have been put.
Ceisteanna—Questions. Oral Answers. - West Cork Income Tax Appeals.
The Notices of Assessment hitherto in use contained particulars of the time and place at which appeals would be heard by the Special Commissioners. This was in the nature of a general intimation. This general intimation was, however, followed by these words: "The Inspector of Taxes will notify you of the time at which your case is likely to be called." In the case of every taxpayer whose appeal was ripe for hearing by the date of the appeal meeting mentioned in the Notice of Assessment, a notification as to the time at which the case would be likely to be called was issued to the appellant.
I am informed that every case in which such a notification was issued in connection with the appeal meeting at Skibbereen on the 7th instant, was duly listed for hearing by the Special Commissioners on that date. It appears, however, that in one case in which a special notification was not issued, the appellant attended at Skibbereen under the impression that his case would be listed for hearing. It is regretted that the appellant in question was put to any inconvenience or expense as the result of a misunderstanding. There is no provision, however, for payment of expenses in such circumstances.
In the new form of Notice of Assessment which will be provided for 1930-31 and future years consequent upon alterations in the law made in the Finance Act of 1929 there will be no room for any misapprehension on the part of appellants.
Mr. Wolfe
Arising out of the Minister's answer, I wish to ask if he is aware that the notices served on these people contained these words:—"Appeals will be heard at Skibbereen on the 7th November, 1929, at 10 o'clock"; is not that a notification to the appellants that their appeals would be heard and that they were required to attend at that time?
I am afraid that it is, but of course there were these qualifying words that I have read, following.