Ondieki v Commissioner of Domestic Taxes (Miscellaneous Application E096 of 2023) [2023] KETAT 613 (KLR) (19 October 2023) (Ruling)
- Court
- Tax Appeals Tribunal
- Case number
- 613
- Citation
- [2023] KETAT 613 (KLR)
- Decided
- 19 October 2023
AI Summary
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Machine-generated — may contain errors. Not legal advice.
TypeMiscellaneous ApplicationPostureAppellant seeks extension of time to file Notice of Appeal and Memorandum of AppealCoramERIC NYONGESA WAFULA, ELISHAH N. NJERU, MUTISO MAKAU, EUNICE N. NG’ANG’A, ABRAHAM K. KIPTROTICH
Holding
The application is not meritorious and is dismissed
Facts
Appellant was ill and under home care-based remedy for months, learning of the tax investigation findings after assessing his emails and iTax ledger.
Issues
- Whether there is a reasonable cause for the delay
- Whether the appeal is merited
Reasoning
The Tribunal found the reasons for the delay not satisfactory and the appeal not merited.
Outcome
The application for extension of time is dismissed
Orders
- The application for the extension of time is hereby dismissed
- No orders as to costs
Authorities cited
Cases cited (1)
- Leo Sila Mutiso -vs- Rose Hellen Wangari Mwangi - Civil Application No. Nai. 255 of 1997 (unreported)
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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