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1604 Lounge Limited v Commissioner of Domestic Taxes (Miscellaneous Application 38 of 2021) [2021] KETAT 125 (KLR) (30 July 2021) (Ruling)

1604 Lounge Limited v Commissioner of Domestic Taxes (Miscellaneous Application 38 of 2021) [2021] KETAT 125 (KLR) (30 July 2021) (Ruling)
Citation
1604 Lounge Limited v Commissioner of Domestic Taxes [2021] KETAT 125 (KLR)
Media Neutral Citation
[2021] KETAT 125 (KLR)
Court
Tax Appeal Tribunal
Outcome
Allowed
Case number
Miscellaneous Application 38 of 2021
Judges
E.N Wafula, C.N Mutava, G.M Kitenga, AK Kiprotich
Judgment date
30 July 2021
Language
English
Type
Judgment
Collections
Date published
19 September 2025
Case action
Ruling
Filing county
Nairobi
Order
The Tribunal is of the considered view that in the light of the foregoing analysis the Applicant has met the substantive threshold set out in Wasike V Swala [1984] KLR 591, Joseph OndiekTumbo v Sony Sugar Co Ltd [2014] eKLR and consequently, the Tribunal in exercise of its discretion allows the application for leave to extend the time to file an Appeal out of time and hereby makes the following Orders: - i) The Applicant is hereby granted leave to file the appeal out of time; ii) The Notice of Appeal dated 12th March, 2021 is hereby admitted and deemed to have been duly filed and served. iii) The Applicant to file and serve the Memorandum of Appeal, Statement of Facts and Tax decision within 15 days of the date of delivery of this Ruling. iv) The Respondent to file and serve its Statement of Facts within 30 days of the date of being served with the foregoing appeal documents. v) No orders as to costs.
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