Mandalia v Commissioner of Domestic Taxes (Appeal E198 of 2023) [2023] KETAT 595 (KLR) (29 June 2023) (Ruling)
- Court
- Tax Appeals Tribunal
- Case number
- 595
- Citation
- [2023] KETAT 595 (KLR)
- Decided
- 29 June 2023
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TypeTax AppealPostureAppeal from a decision of the Commissioner of Domestic TaxesCoramERIC N. WAFULA, CYNTHIA B. MAYAKA, RODNEY O. OLUOCH, ELISHAH N. NJERU, ABRAHAM K. KIPROTICH
Holding
The Tribunal finds the application lacking in merit and dismisses it.
Facts
The Appellant, Manoj Dharamshi Karsan Mandalia, filed a Notice of Motion seeking to extend the time to appeal a decision invalidating his Notice of Objection, claiming he had technical issues with his email and did not receive the decision.
Issues
- Whether the delay in filing the appeal was reasonable
- Whether the appeal is merited
Reasoning
The Tribunal determined that the reason for the delay was not reasonable and that the appeal was not merited.
Outcome
Appeal dismissed
Orders
- Application for extension of time is hereby dismissed
- No orders as to costs
Authorities cited
Cases cited (2)
- Leo Sila Mutiso v Rose Hellen Wangari Mwangi
- John Kuria v Kelen Wahito
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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