Questione giuridica chiave
Whether the cantonal court had to enter into the appeal despite the missing timely reasoning.
Decisione estratta
No. The appeal filing did not meet the statutory reasoning requirement, and the later submission came after the appeal deadline; the circumstances did not justify granting a deadline extension.
Motivazione estratta
A represented appellant cannot rely on a mistaken belief that an unreasoned protective appeal is sufficient when the law and the appeal notice expressly require reasons. The fiduciary firm was familiar with the requirement, and the conduct was a conscious temporary waiver rather than an excusable formal defect.