Smartech Limited v Commissioner of Domestic Taxes (Appeal 483 of 2020) [2021] KETAT 167 (KLR) (Appeals) (23 July 2021) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 167
- Citation
- [2021] KETAT 167 (KLR)
- Decided
- 23 July 2021
The Appeal is not properly before the Tribunal due to the Appellant's failure to comply with the Respondent's request for documents and the lack of a valid notice of objection.
Facts
The Appellant, Smartech Limited, was assessed Kshs. 1,428,624.83 for Value Added Tax (VAT) in November 2019. The Appellant objected to the assessment and the Respondent confirmed the assessment on June 23, 2020. The Appellant filed an appeal out of time.
Issues
- Whether the Appeal is properly before the Tribunal
- Whether the assessment of Kshs. 1,428,624.83 should be upheld
Reasoning
The Tribunal found that the Appellant did not comply with the Respondent's request for documents and did not lodge a valid notice of objection. The Tribunal also noted that the Appellant did not receive the confirmation of the assessment in time due to a communication breakdown.
Outcome
The Appeal is dismissed.
Authorities cited
Legislation (2)
- Tax Procedures Act
- Tax Appeals Tribunal Act
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