Kimani v Commissioner of Domestic Taxes (Appeal 253 of 2023) [2023] KETAT 581 (KLR) (29 September 2023) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 581
- Citation
- [2023] KETAT 581 (KLR)
- Decided
- 29 September 2023
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a decision to dismiss an objectionCoramERIC N. WAFULA, CYNTHIA B. MAYAKA, RODNEY O. OLUOCH, ELISHAH N. NJERU, ABRAHAM K. KIPROTICH
Holding
The application for extension of time to file the appeal is dismissed
Facts
The Appellant's tax agent was not updating him on progress, and he only became aware of the decision dismissing his objection when he tried to apply for a Tax Clearance Certificate.
Issues
- Whether the delay in filing the appeal was due to a reasonable cause
- Whether the extension of time to file the appeal was warranted
Reasoning
The Tribunal considered the reasons for delay, the merits of the complained action, and the potential prejudice to the Respondent. The Appellant's delay was not due to a reasonable cause and was not inordinate.
Outcome
Appeal dismissed
Orders
- Application for extension of time to file the appeal is dismissed
Authorities cited
Cases cited (3)
- Leo Sila Mutiso v Rose Hellen Wangari Mwangi
- Wasike v Swala
- Mombasa County Government v Kenya Ferry Services
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.
Loading judgment…