Kotile General Contractors Company Limited v Commissioner of Domestic Taxes [2020] KETAT 47 (KLR)

Facts

The Appellant, Kotile General Contractors Company Limited, filed an objection to an additional tax assessment issued by the Respondent, Commissioner of Domestic Taxes, on 9th June 2019. The Appellant objected to the assessment on 15th July 2019, but the Respondent rejected the objection as filed out of time. The Appellant then filed a Notice of Motion to the Tribunal seeking leave to file its Memorandum of Appeal and Statement of Facts out of time.

Issues

1. Whether the Appellant's objection to the tax assessment was filed out of time.
2. Whether the Respondent should recognize allowable expenses incurred by the Appellant while undertaking the contract.
3. Whether the Respondent should vacate all interest accrued.
4. Whether the Respondent should put on hold any enforcement action against the Appellant until the matter is heard and determined by the Tribunal.

Reasoning

The Tribunal found that the Appellant's objection was filed out of time and thus rejected by the Respondent. The Tribunal granted the Appellant leave to file an application for leave to lodge the objection out of time.

Outcome

The Appellant's application for leave to file the objection out of time was granted, but the application itself was dismissed.

Authorities cited