Alfazance Africa Consulting Limited v Commisioner of DomesticTaxes (Miscellaneous Application E086 of 2023) [2023] KETAT 583 (KLR) (29 June 2023) (Ruling)
- Court
- Tax Appeals Tribunal
- Case number
- 583
- Citation
- [2023] KETAT 583 (KLR)
- Decided
- 29 June 2023
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeMiscellaneous ApplicationPostureAppeal out of time and for the proper filing of the Memorandum of Appeal and Statement of FactsCoramERIC N. WAFULA, CYNTHIA B. MAYAKA, RODNEY O. OLUOCH, ELISHAH N. NJERU, ABRAHAM K. KIPROTICH
Holding
The Tribunal grants leave to file the appeal out of time and orders the proper filing of the Memorandum of Appeal and Statement of Facts.
Facts
The Applicant, Alfazance Africa Consulting Limited, alleges it was not served with the Invalidation letter, while the Respondent, Commisioner of Domestic Taxes, claims service through email and postal address. The Applicant disputes the service and seeks to file the appeal out of time.
Issues
- Service of the Invalidation letter
- Proper filing of the appeal and documents
Reasoning
The Tribunal finds the Applicant's claim of non-service valid and grants leave to file the appeal out of time, while ordering the proper filing of the appeal documents.
Outcome
Appeal granted leave to file out of time and proper filing of documents ordered.
Orders
- Leave to file appeal out of time
- Proper filing of Memorandum of Appeal and Statement of Facts within 15 days
- Respondent to file and serve response within statutory timelines
- No orders as to costs
Remedies
- Leave to file appeal out of time
- Proper filing of appeal documents
Authorities cited
Legislation (2)
- Tax Procedure Act (TPA)
- Tax Appeals Tribunal Act
Cases cited (1)
- Kenya Revenue Authority vs Man Diesel & Turbo Se (2021) eKLR
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…