Geyser International Assets Limited v Commissioner of Domestic Taxes (Tax Appeal 119 of 2020) [2021] KETAT 57 (KLR) (18 June 2021) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 57
- Citation
- [2021] KETAT 57 (KLR)
- Decided
- 18 June 2021
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal
Holding
The Appellant’s late objection was not validly lodged, and the Respondent did not err in rejecting it.
Facts
The Appellant received a demand notice for tax arrears in 2016, but had not received any tax assessments or correspondence. The Appellant wrote to the Respondent requesting detailed information, but did not receive a response. The Appellant then filed a notice of objection late, citing lack of knowledge of the assessment and the directors being out of the country.
Issues
- Whether the Respondent erred in rejecting the Appellant’s late objection on the basis that the same had not been validly lodged
Reasoning
The Appellant failed to satisfy the grounds set out under Section 51 (7) of the TPA, 2015 to warrant the grant of the application to enlarge time. The Appellant did not provide reasons for the delay and the Respondent did not prejudice.
Outcome
Affirmed
Authorities cited
Legislation (2)
- Fair Administrative Actions Act, 2015
- Tax Procedures Act, 2015
Cases cited (2)
- Republic v Commissioner of Taxes ex parte Fieur Investment Limited
- Leo Sila Mutiso vs Rose Hellen Wangari Mwangi
Experimental AI summary generated by a language model, not a lawyer. It may contain errors or omissions and must not be relied on for legal decisions — the full judgment below is the authoritative source.
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