PART 3Proceedings Before the Tribunal
CHAPTER 1Before the Hearing
Late notice of appeal20
1
Where a notice of appeal is provided outside the time limit in rule 19, including any extension of time directed under rule 4(3)(a) (power to extend time), the notice of appeal must include an application for such an extension of time and the reason why the notice of appeal was not provided in time.
2
If, upon receipt of a notice of appeal, the notice appears to the Tribunal to have been provided outside the time limit but does not include an application for an extension of time, the Tribunal must (unless it extends time of its own initiative) notify the person in writing that it proposes to treat the notice of appeal as being out of time.
3
Where the Tribunal gives notification under paragraph (2), the person may by written notice to the Tribunal contend that—
a
the notice of appeal was given in time; or
b
time for providing the notice of appeal should be extended,
and, if so, that person may provide the Tribunal with written evidence in support of that contention.
4
The Tribunal must decide any issue under this rule as to whether a notice of appeal was given in time, or whether to extend the time for appealing, as a preliminary issue, and may do so without a hearing.
5
Where the Tribunal makes a decision under this rule it must provide to the parties written notice of its decision, including its reasons.