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Maragwa v Commissioner of Domestic Taxes (Tax Appeal 167 of 2023) [2024] KETAT 704 (KLR) (Commercial and Tax) (24 May 2024) (Judgment)

Failure to seek for leave for the enlargement of time to file an out- of-time Appeal

A taxpayer who defaults in lodging an Appeal within the statutory timeline has the legal remedy to seek for leave from the Tribunal to lodge the same out of time. Failure to do so renders the appeal invalid. the Appellant did not seek for leave for the enlargement of time from the Tribunal.

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