Article 9 Permission to appeal out of time
A person aggrieved by a decision of the Commissioner may appeal against it after the expiry of the period limited by rule 8 with the permission of the Tribunal.
An application for permission under this rule shall be made in the notice of appeal, and this notice shall be acknowledged, and a copy sent to the Commissioner, in accordance with rule 6; but no further steps in the appeal shall be taken until the application for permission has been granted.
The Commissioner may, within 14 days after the sending to him of a copy of a notice of appeal containing an application for permission under paragraph (2) above, send the Tribunal a written statement consenting or objecting to the grant of permission; and whether or not he sends such a statement the Tribunal shall decide on the application as soon as practicable after the expiry of those 14 days.
Where the Tribunal gives permission to appeal out of time, it may concurrently make an interim direction suspending the effect of the decision appealed against.
The Tribunal may decide on an application under this rule either—
without a hearing, by consideration of the written application for permission, together with the notice from the Commissioner under paragraph (3) if any, or
at a hearing at which the applicant and the Commissioner are given the opportunity to be heard.