Questek Limited v Commissioner of Domestic Taxes (Miscellaneous Appeal E058 of 2023) [2023] KETAT 993 (KLR) (Commercial and Tax) (1 December 2023) (Ruling)
- Court
- Tax Appeals Tribunal
- Case number
- 993
- Citation
- [2023] KETAT 993 (KLR)
- Decided
- 1 December 2023
AI Summary
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TypeTax AppealPostureAppeal from a Notice of MotionCoramERIC NYONGESA WAFULA, ELISHAH N. NJERU, MUTISO MAKAU, EUNICE N. NG’ANG’A, ABRAHAM K. KIPTROTICH
Holding
The Tribunal finds the application meritorious and grants leave to appeal out of time.
Facts
Questek Limited objected to assessments issued by the Commissioner of Domestic Taxes on December 15, 2019, but the objection decision was issued on August 12, 2022, over 20 months later.
Issues
- Whether the delay in issuing the objection decision was reasonable
- Whether the appeal is merited
Reasoning
The Tribunal found the delay in issuing the objection decision was reasonable due to the Applicant's belief that the objection was accepted. The appeal was found to be arguable rather than frivolous.
Outcome
The Tribunal grants leave to appeal out of time and orders the filing of an appeal and memorandum within 15 days.
Orders
- Grant leave to appeal out of time
- Determine the Notice of Appeal as duly filed and served
- File and serve Memorandum of Appeal within 15 days
- Lift Agency Notices issued to Applicant's bankers
Remedies
- Grant leave to appeal out of time
- Lift Agency Notices
Authorities cited
Legislation (3)
- Tax Procedures Act
- KRA Act
- TAT Act
Cases cited (3)
- Leo Sila Mutiso v Rose Hellen Wangari Mwangi
- John Kuria v Kelen Wahito
- George Boniface Mbugua v Mohammed Jawayd Iqbal
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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