Tana Quick Traders Limited v Commissioner of Domestic Taxes (Tax Appeal E1182 of 2025) [2025] KETAT 425 (KLR) (5 December 2025) (Ruling)
- Court
- Tax Appeals Tribunal
- Case number
- 425
- Citation
- [2025] KETAT 425 (KLR)
- Decided
- 5 December 2025
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TypeTax AppealPostureAppeal from a decision of the Commissioner of Domestic TaxesCoramCHRISTINE A. MUGA, DR. TIMOTHY B. VIKIRU, BERNADETTE GITARI, DOMINIC K. RONO, BILLY MIJUNGU
Holding
The Tribunal dismissed the appeal and ordered the Appellant to pay 50% of the taxes due on account.
Facts
The Appellant, Tana Quick Traders Limited, sought to appeal a decision of the Commissioner of Domestic Taxes, but did not file the appeal within the statutory time limit due to the delay in receiving confirmation of assessments and objection decisions.
Issues
- Whether the delay in filing the appeal was reasonable
- Whether the Appellant is entitled to an extension of time to file the appeal
Reasoning
The Tribunal found that the Appellant's delay was unreasonable and that it had not demonstrated a reasonable cause for the delay. The Tribunal also found that the Appellant had not acted swiftly to preserve its rights and had engaged in delay tactics.
Outcome
Appeal dismissed
Orders
- Application dismissed
- No orders as to costs
Remedies
- 50% of the taxes due on account
Authorities cited
Legislation (2)
- Tax Appeals Tribunal Act
- Tax Appeals Tribunal (Procedure) Rules, 2015
Cases cited (1)
- Leo Sila Mutiso v Rose Hellen Wangari Mwangi
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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