Dallais Construction Limited v Commissioner of Domestic Taxes (Miscellaneous Application 265 of 2022) [2023] KETAT 210 (KLR) (Civ) (5 May 2023) (Ruling)
- Court
- Tax Appeals Tribunal
- Case number
- 210
- Citation
- [2023] KETAT 210 (KLR)
- Decided
- 5 May 2023
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureApplication for extension of time to file appealCoramNgugi
Holding
The Tribunal allowed the application and granted leave for the Applicant to file its appeal documents out of time.
Facts
The Applicant, Dallais Construction Limited, sought to file its appeal documents out of time due to an invalidation notice issued without due process.
Issues
- Whether the delay in filing the appeal is undue
- Whether the appeal has merit and is arguable
Reasoning
The Tribunal considered the merits of the appeal, the reasons for the delay, and the potential prejudice to the Respondent. The appeal was found to be arguable.
Outcome
The application was allowed.
Orders
- Leave granted for the Applicant to file its Notice of Appeal, Memorandum of Appeal, Statement of Facts, and tax decision out of time.
- The Notice of Appeal dated 26th September, 2022 and filed on 5th October 2022 is deemed as duly filed and served.
- The Applicant to file and serve the Memorandum of Appeal, Statement of Facts, and tax decision within 15 days of the delivery of this Ruling.
- The Respondent to file and serve its response to the Appeal within 30 days of being served with the Appeal documents.
Authorities cited
Cases cited (7)
- Leo Sila Mutiso vs Rose Hellen Wangari Mwangi
- Wasike V Swala
- Samuel Mwaura Muthumbi V Josephine Wanjiru Ngungi & Another
- Kenya Commercial Bank Limited Vs Nicholas Ombija
- Stanley Kangethe Kinyanjui Vs Tony Keter & others
- Kenya Commercial Bank Limited Vs Nicholas Obija
- Samuel Mwaura Muthumbi V Josephine Wanjiru Ngungi & Another
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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