Kazimoni Auto Tyres Ltd v Commissioner of Investigations & Enforcement (Tax Appeal 355 of 2019) [2021] KETAT 94 (KLR) (Appeals) (22 January 2021) (Ruling)
- Court
- Tax Appeals Tribunal
- Case number
- 94
- Citation
- [2021] KETAT 94 (KLR)
- Decided
- 22 January 2021
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a tax assessmentCoramGEOFFREY KARUU
Holding
The Tribunal finds that the Applicant failed to demonstrate reasons for its delay in filing the appeal and dismisses the application.
Facts
The Respondent conducted a tax compliance audit of the Applicant's records for 2013-2016, resulting in an additional assessment of Kshs. 172,382,355. The Applicant objected to the assessment and applied for an extension of time to appeal.
Issues
- Whether the Applicant's delay in filing an appeal was justified
- Whether the Applicant's director's absence from the country was a valid reason for the delay
Reasoning
The Tribunal notes that the Applicant's director was out of the country for a period before the objection decision was made, but the absence was not continuous for the five-month period required to file the appeal.
Outcome
The application is dismissed.
Orders
- Application dismissed
- Each party to bear its costs
Authorities cited
Legislation (3)
- Tax Procedures Act
- Income Tax Act
- Value Added Tax Act
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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