Chelal Limited v Commissioner of Domestic Taxes (Tax Appeal 862 of 2022) [2024] KETAT 577 (KLR) (22 March 2024) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 577
- Citation
- [2024] KETAT 577 (KLR)
- Decided
- 22 March 2024
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TypeTax AppealPostureAppeal from a refusal to allow a late objectionCoramE.N Wafula, D.K Ngala, C.A Muga, G. Kashindi, M. A Diriye, S.S Ololchike
Holding
The appeal is struck out as the appellant failed to seek an extension of time to lodge the appeal out of time.
Facts
Chelal Limited owed Kshs. 78,016,681.00 in tax to the Commissioner of Domestic Taxes. The appellant, Chelal Limited, filed a late objection application on April 7, 2022, citing sickness as the reason. The respondent declined the late objection.
Issues
- Whether there is a proper Appeal
- Whether the respondent erred in declining the appellant’s late objection
Reasoning
The Tribunal found that the appellant did not seek an extension to file the appeal out of time, thus the Tribunal does not have jurisdiction to entertain the appeal.
Outcome
The appeal is struck out.
Orders
- The appeal be and is hereby struck out
- Each party to bear its own costs
Authorities cited
Legislation (2)
- Tax Procedures Act, No. 29 of 2015
- Tax Appeals Tribunal Act
Cases cited (2)
- Income Tax Appeal No.31 of 2017 Commissioner of Domestic Taxes v Mayfair Insurance Company Ltd
- Commissioner of Domestic Taxes v Galaxy Tools Limited
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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