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Income Tax Act, 1962 (Act No. 58 of 1962)

Rules prescribing the procedures to be observed in lodging objections and noting appeals against assessments, the procedures for alternative dispute resolution and the conduct and hearing of appeals before a tax court

Part A: Objections, Appeals and Alternative Dispute Resolution

23. Withdrawal or concession of appeal

 

 

1) The appeal may, at any time before it has been set down for hearing as contemplated in rule 17(2), be-
a) withdrawn by the appellant;
b) conceded by the Commissioner;
c) resolved by an agreement as contemplated in rule 7(7)(a), read with rule 7(7)(c) and 7(8);  or
d) settled as contemplated in rule 7(7)(b) read with rule 7(7)(c) and 7(8).

 

2) Where an appeal has been set down for hearing as contemplated in rule 17(2) or is part-heard-
a) it may only be withdrawn by the appellant or conceded by the Commissioner with the consent of the other party, or with leave of the Court consisting of the President of the Court sitting alone, in which event-
i) the party who wishes to withdraw or concede an appeal as contemplated above, must deliver a notice of withdrawal or concession to the other party and the Registrar and may include in that notice a consent to pay costs, which consent will have the effect of an order of the Court for those costs; or
ii) if no consent to pay costs is included in the notice referred to in subrule (2)(a)(i), the other party may apply for an order for costs-
aa) where the appeal has been set down for hearing as Contemplated in rule 17(2) but not yet heard by the Court, to the Court by application on notice in the manner contemplated in Part B; or
bb) where the matter is part-heard, to the Court consisting of the President of the Court sitting alone.
b) any agreement as contemplated in rule 7(7)(a) or any settlement as contemplated in rule 7(7)(b)-
i) must relate to the appeal as a whole, including costs; and
ii) may, by consent between the parties or by application by any party on notice in the manner contemplated in Part B, be made an order of the Court.