Pylotech Electricals Limited v Commissioner of Domestic Taxes (Tax Appeal 1097 of 2022) [2023] KETAT 950 (KLR) (8 December 2023) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 950
- Citation
- [2023] KETAT 950 (KLR)
- Decided
- 8 December 2023
AI Summary
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Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal dismissedCoramERIC NYONGESA WAFULA, DR. RODNEY O. OLUOCH, ABRAHAM K. KIPROTICH, CYNTHIA B. MAYAKA, EUNICE NG’ANG’A, BERNADETTE GITARI
Holding
The Appeal is incompetent and the Tribunal strikes it out.
Facts
Pylotech Electricals Limited appealed against the Commissioner of Domestic Taxes' objection decision regarding tax liability. The Appellant argued the decision was invalid due to late filing of the Notice of Appeal and lack of leave to file out of time.
Issues
- Whether the Appeal is valid
- Whether the Respondent’s Objection Decision was justifiable
Reasoning
The Appellant failed to file its Notice of Appeal within the required 30-day period and did not seek leave to file out of time, thus lacking jurisdiction to consider the appeal.
Outcome
Appeal dismissed
Orders
- The Appeal be and is hereby struck out.
- Each party is to bear its own costs.
Authorities cited
Legislation (2)
- TAT Act
- Constitution of Kenya
Cases cited (2)
- Nicholas Kiptoo Arap Korir Salat vs Independent Electoral and Boundaries Commission & 7 Others [2014] eKLR
- Equity Group Holdings Limited v Commissioner of Domestic Taxes [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.
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