Kawangoe Agencies v Commissioner for Domestic Taxes (Tax Appeal E875 of 2025) [2025] KETAT 321 (KLR) (14 October 2025) (Ruling)
- Court
- Tax Appeals Tribunal
- Case number
- 321
- Citation
- [2025] KETAT 321 (KLR)
- Decided
- 14 October 2025
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppellant sought to extend time to file appeal and other orders.CoramM MAKAU, AM DIRIYE, BK TERER, SS OLOLCHIKE, M SICHALE
Holding
The Tribunal dismissed the application and struck it out.
Facts
The Appellant, Kawangoe Agencies, sought to file its appeal out of time due to remote location and communication challenges, while the Respondent, Commissioner for Domestic Taxes, took more than 90 days to decide.
Issues
- Appellant's right to appeal out of time
- Procedural violations in filing the application
Reasoning
The application was not supported by a properly executed affidavit, and the procedural violations rendered the application invalid.
Outcome
The application was dismissed.
Orders
- Application struck out
- No orders as to costs
Authorities cited
Cases cited (1)
- Konchellah v. Sunkuli & 2 others (Civil Application 26 of 2018) [2018] KESC 58 (KLR) (7 September 2018)
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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