Ballore NYK Auto Logistics Limited v Commissioner of Domestic Taxes (Miscellaneous Case E065 of 2023) [2023] KETAT 580 (KLR) (Commercial and Tax) (19 October 2023) (Ruling)
- Court
- Tax Appeals Tribunal
- Case number
- 580
- Citation
- [2023] KETAT 580 (KLR)
- Decided
- 19 October 2023
AI Summary
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TypeTax AppealPostureApplication for extension of time to appeal out of timeCoramERIC NYONGESA WAFULA, ELISHAH N. NJERU, MUTISO MAKAU, EUNICE N. NG‘ANG‘A, ABRAHAM K. KIPTROTICH
Holding
The application is dismissed as it lacks merit.
Facts
The Commissioner of Domestic Taxes issued VAT Auto Assessment orders to the Applicant in 2019, disallowing input VAT claimed. The Applicant filed objections and an appeal was issued, but the appeal was not filed within the required time due to company restructuring and email communication issues.
Issues
- Whether there is a reasonable cause for the delay in filing the appeal
- Whether the appeal is merited
- Whether there will be prejudice suffered by the Respondent if the extension is granted
Reasoning
The Tribunal considered the statutory timelines and provisions for filing an appeal, and the reasons for the delay. The Applicant failed to demonstrate a reasonable cause for the delay and the appeal was not merited.
Outcome
The application is dismissed.
Orders
- The application be and is hereby dismissed.
- No orders as to costs.
Authorities cited
Legislation (2)
- Tax Appeals Tribunal Act, 2013
- Section 13 of the Tax Appeals Tribunal Act
Cases cited (1)
- Sammy Mwangi Kiriethe & 2 others v Kenya Commercial Bank Ltd (2020)
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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