Brema Construction Limited v Commissioner of Domestic Taxes (Miscellaneous Application 298 of 2022) [2023] KETAT 162 (KLR) (10 March 2023) (Ruling)
- Court
- Tax Appeals Tribunal
- Case number
- 162
- Citation
- [2023] KETAT 162 (KLR)
- Decided
- 10 March 2023
AI Summary
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Machine-generated — may contain errors. Not legal advice.
TypeMiscellaneous ApplicationPostureApplication for extension of time to appealCoramOdek
Holding
The Tribunal dismissed the application for extension of time to appeal.
Facts
Brema Construction Limited sought an extension of time to file its appeal due to medical challenges to its director, Linet Nyanchama Onchon'ga, who was unable to file documents due to her illness.
Issues
- Whether the appeal is merited
- Whether there is a reasonable cause for the delay
- Whether the application for extension has been brought without undue delay
- Whether there will be prejudice suffered by the Respondent if the extension is granted
Reasoning
The Tribunal considered the criteria set out in previous cases and found that the appeal was not merited and that there was no reasonable cause for the delay.
Outcome
The application for extension of time to appeal was dismissed.
Orders
- The application for the extension of time be and is hereby dismissed.
- No orders as to costs.
Authorities cited
Legislation (2)
- Tax Appeals Tribunal Act, 2013
- Tax Procedures Act
Cases cited (6)
- Edith Gichugu Koine vs Stephen Njagi Thoithi
- Sammy Mwangi Kiriethe & 2 others v Kenya Commercial Bank Ltd
- John Kuria v Kelen Wahito
- Kiu & another v Khaemba & 3 others
- Wasike V Swala
- Kiu & another v Khaemba & 3 others
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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