Mayfair Investments Company Limited v Commissioner of Domestic Taxes (Tax Appeal 212 of 2020) [2021] KETAT 78 (KLR) (15 October 2021) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 78
- Citation
- [2021] KETAT 78 (KLR)
- Decided
- 15 October 2021
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a tax assessmentCoramRU
Holding
The Tribunal finds the appeal incompetent and unsustainable in law, and strikes it out.
Facts
The Appellant, Mayfair Investments Company Limited, filed an appeal against an additional income tax assessment issued by the Respondent, Commissioner of Domestic Taxes, for the year 2018. The Appellant claimed it had filed the required tax returns and paid all relevant taxes.
Issues
- Whether the Appellant’s appeal was properly lodged before the Tribunal
- Whether the Respondent erred in law by issuing and confirming the additional tax assessment
Reasoning
The Tribunal determined that the appeal was not validly lodged due to the Appellant's failure to seek and obtain prior leave to file the appeal out of time. As a result, the Tribunal has no jurisdiction to hear and determine the matter.
Outcome
The appeal is struck out.
Orders
- The appeal is struck out.
- Each party to bear its own costs.
Authorities cited
Legislation (2)
- Tax Appeals Tribunal Act
- Tax Appeals Tribunal (Procedure) Rules, 2015
Cases cited (2)
- OXYGEN 8 EAST AFRICA LIMITED v COMMISSIONER OF DOMESTIC TAXES
- PATRICK KIRUJ A KITHINJI v VICTORMUGIRAMARETEMRU CA ML APPEAL NO. 48 OF 2014
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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