Jomige Agencies Limited v Commissioner of Domestic Taxes (Tax Appeal 52 of 2020) [2021] KETAT 73 (KLR) (18 June 2021) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 73
- Citation
- [2021] KETAT 73 (KLR)
- Decided
- 18 June 2021
AI Summary
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Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from confirmed assessmentCoramMAH AT SOMAN E, WILFRED GICHUKI, ROSE WAMBUI NAMU, TIMOTHY CHESIRE
Holding
The Tribunal dismisses the Appeal and upholds the confirmed assessment. The Appellant is granted the opportunity to apply for reinstatement of the Appeal.
Facts
Jomige Agencies Limited was issued a VAT additional automated assessment for inconsistent information on returns filed by its suppliers. The Appellant failed to appear for the hearing and the Respondent moved for dismissal.
Issues
- Whether the Tribunal can grant the Respondent’s oral application for dismissing the Appeal for non-appearance of the Appellant.
Reasoning
The Tribunal dismissed the Appeal based on the Appellant's non-appearance, citing Section 27(2) of the Tax Appeals Tribunal Act, 2013, and Rule 18(1) and (3) of the Tax Appeals Tribunal (Procedure) Rules 2015.
Outcome
Appeal dismissed
Orders
- Appeal dismissed
- Confirmed assessment upheld
- Each party bears its own costs
Remedies
- Appellant granted opportunity to apply for reinstatement of the Appeal
Authorities cited
Legislation (2)
- VAT Act 2013
- Tax Appeals Tribunal Act 2013
Cases cited (1)
- Tax Appeal No. 168 of 2017, Agency for Peace and Development vs Respondent of Investigations and Enforcement
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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