Ngulli v Commissioner of Domestic Taxes (Miscellaneous Application E029 of 2025) [2025] KETAT 405 (KLR) (1 August 2025) (Ruling)
- Court
- Tax Appeals Tribunal
- Case number
- 405
- Citation
- [2025] KETAT 405 (KLR)
- Decided
- 1 August 2025
AI Summary
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Machine-generated — may contain errors. Not legal advice.
TypeMiscellaneous ApplicationPostureRespondent sought to enforce Agency Notice, Applicant sought extension of time and stay of enforcementCoramMUTISO MAKAU, BONIFACE K. TERER, ELISHAH NJERU
Holding
The Tribunal granted leave to file appeal out of time due to reasonable cause
Facts
Applicant was granted leave to file appeal out of time due to illness, but Respondent argued the delay was inordinate.
Issues
- Whether the delay in filing appeal was reasonable
- Whether the delay was inordinate
Reasoning
The Tribunal considered the grounds for delay and found them reasonable, granting leave to file appeal out of time.
Outcome
Leave to file appeal out of time granted
Orders
- Leave to file appeal out of time granted
- Applicant to file Notice of Appeal within 7 days
- Respondent to file Statement of Facts within 30 days
- Agency Notices lifted unconditionally
- No orders as to costs
Remedies
- Leave to file appeal out of time
- Lift of Agency Notices
Authorities cited
Legislation (1)
- Tax Appeals Tribunal Act Cap. 469A
Cases cited (4)
- Nicholas Kiptoo Arap Korir Salat vs. Independent Electoral and Boundaries Commission & 7 others [2014] eKLR
- Wasike vs. Swala [1984] KLR 591
- Mwangi & 2 others (Suing on their own behalf and on behalf of Twendane Company Limited) vs. Kanyamwi Trading Company Limited [2015] KECA 967 (KLR)
- Andrew Kiplagat Chemaringo vs. Paul Kipkorir Kibet [2018] 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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