The respondents brought motions to strike the appellant's Amended Statement of Issues and Reply, arguing it was served past the deadline set out in the Schedule of Events.
The Assessment Review Board found that its rules do not provide for striking pleadings.
However, because the appellant failed to establish exceptional circumstances for missing the deadline to serve its Amended Statement of Issues, it cannot raise any new issues at the hearing that were not in its original Statement of Issues or its Amended Reply.
The Amended Reply was served on time and may be relied upon.
