Rural Electrification & Renewable Energy Corporation v Commissioner of Domestic Taxes (Miscellaneous Application E126 of 2023) [2023] KETAT 992 (KLR) (Commercial and Tax) (1 December 2023) (Ruling)
- Court
- Tax Appeals Tribunal
- Case number
- 992
- Citation
- [2023] KETAT 992 (KLR)
- Decided
- 1 December 2023
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureApplication for extension of time to file an appeal and restraining ordersCoramERIC NYONGESA WAFULA, MUTISO MAKAU, ELISHAH N. NJERU, EUNICE N. NG’ANG’A, ABRAHAM K. KIPROTICH
Holding
The application is merited and the applicant is granted leave to file an appeal out of time, with specified deadlines and the lifting of Agency Notices.
Facts
The applicant, Rural Electrification & Renewable Energy Corporation, sought to lift Agency Notices issued against its bank accounts and extend time to file an appeal due to discussions with the respondent over a tax dispute.
Issues
- Whether the applicant's grounds for extension of time to file an appeal are reasonable
- Whether the respondent would suffer prejudice if the extension is granted
Reasoning
The Tribunal found the applicant's grounds reasonable and not inordinate, and that the respondent would not suffer prejudice.
Outcome
The application is granted.
Orders
- Leave to file an appeal out of time granted
- Applicant to file and serve Notice of Appeal, Memorandum of Appeal, Statement of Facts and documents within 15 days
- Respondent to file and serve Statement of Facts and documents within 30 days
- Agency Notices against applicant's bank accounts lifted unconditionally
- No orders as to costs
Remedies
- Leave to file an appeal out of time
- Lifting of Agency Notices against applicant's bank accounts
Authorities cited
Legislation (1)
- Tax Appeals Tribunal Act
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…