Nguatha v Commissioner of Domestic Taxes (Tax Appeal E477 of 2025) [2025] KETAT 384 (KLR) (11 July 2025) (Ruling)
- Court
- Tax Appeals Tribunal
- Case number
- 384
- Citation
- [2025] KETAT 384 (KLR)
- Decided
- 11 July 2025
AI Summary
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Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureApplication for extension of time to file an appealCoramM MAKAU, EN NJERU, B GITARI
Holding
The Tribunal grants the application for extension of time to file the appeal, but the delay is not inordinate and was satisfactorily explained.
Facts
The applicant Jimmy Kabango Nguatha sought to file an appeal against the Respondent's Objection Decision dated 12th March 2025, but was delayed due to illness and other reasonable causes.
Issues
- Whether there is a reasonable cause for the delay in filing the appeal
- Whether the delay is inordinate
Reasoning
The Tribunal considered the statutory provisions and case law to determine that the delay was reasonable and not inordinate, thus granting the application.
Outcome
The application is granted, and the applicant is granted leave to appeal out of time.
Orders
- Leave to appeal out of time is granted
- Notice of Appeal, Memorandum of Appeal, Statement of Facts and all supporting documents are deemed as properly filed and served
- Agency notices against the applicant are lifted unconditionally
- No orders as to costs
Remedies
- Leave to appeal out of time
- Lifting of agency notices
Authorities cited
Legislation (2)
- Tax Appeals Tribunal Act Cap. 469A (TATA)
- Tax Appeals Tribunal (Procedure) Rules
Cases cited (5)
- Nicholas Kiptoo Arap Korir Salat v. Independent Electoral and Boundaries Commission & 7 others [2014] eKLR
- Wasike v. Swala [1984] KLR 591
- Andrew Kiplagat Chemaringo v. Paul Kipkorir Kibet [2018] KECA 701 (KLR)
- Silas Kanyolu Mwatha v. Josephine Kavive James [2021] eKLR
- Philip Keiptoo Chemwolo and Mumias Sugar Company Limited v. Augustine Kubende Civil Appeal 103 of 1984 eKLR
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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