Glosec Solutions Limited v Commissioner Legal Services and Board Coordination (Tribunal Case Miscellaneous E037 of 2025) [2025] KETAT 252 (KLR) (27 June 2025) (Ruling)
- Court
- Tax Appeals Tribunal
- Case number
- 252
- Citation
- [2025] KETAT 252 (KLR)
- Decided
- 27 June 2025
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureApplication for extension of time to appeal out of timeCoramOdek
Holding
The Tribunal grants the application for extension of time to file the appeal out of time.
Facts
Glosec Solutions Limited filed an appeal against an assessment issued by the Commissioner Legal Services and Board Coordination. The appeal was not filed within the stipulated time due to the company's lack of familiarity with the appeal procedures and being misled.
Issues
- Whether to grant an extension of time to file an appeal out of time
- Whether the delay in filing the appeal was due to indolence or a reasonable cause
Reasoning
The Tribunal considered the length of the delay, the reasons for the delay, and the degree of prejudice to the Respondent. The Tribunal found that the delay was not inordinate and that the Respondent would not suffer prejudice.
Outcome
The Tribunal grants the application for extension of time to file the appeal out of time.
Orders
- Grant leave to file Notice of Appeal, Memorandum of Appeal, and Statement of Facts out of time
- Deem the Notice of Appeal to have been duly filed and served
- File Memorandum of Appeal and Statement of Facts within 7 days of the ruling
- Respondent to file Statement of Facts within 30 days of being served with the ruling
Remedies
- Extension of time to file appeal out of time
Authorities cited
Cases cited (4)
- Leo Sila Mutiso v Rose Hellen Wangari Mwangi
- Edith Gichugu Koine v Stephen Njagi Thoithi
- John Kuria v Kelen Wahito
- Ojara v Okwera
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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