[2021] KEHC 13096 (KLR)
The court found that the absence of a complete record of appeal, both in the physical file and the judiciary e-filing system, rendered it impossible to proceed to judgment. Despite efforts by the Deputy Registrar to obtain the record from the appellant's counsel, the appellant failed to comply. The court therefore...
Source-derived case information.
- Citation
- [2021] KEHC 13096 (KLR)
- Parties
- Appellant: Commissioner of Domestic Taxes; Respondent: Gravity Trading Limited
- Court
- High Court
- Court Station
- High Court at Nairobi (Milimani Commercial Courts)
- Jurisdiction
- Kenya
- Case Number
- Income Tax Appeal E072 of 2020
- Procedural Posture
- Income Tax Appeal / Interlocutory Ruling on Record of Appeal
- Outcome
- Conditional order for filing record of appeal; appeal to stand struck out if not complied with.
- Judges
- B Ojoo
- Legal Topics
- Record of Appeal, Appeal Procedure, Tax Appeals Tribunal, Striking Out Proceedings
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Commissioner of Domestic Taxes
Appellant
Gravity Trading Limited
Respondent
Procedural Posture
Income Tax Appeal / Interlocutory Ruling on Record of Appeal
Legal Issues
- 1 Whether the appeal can proceed in the absence of a complete record of appeal.
- 2 What orders should issue where the appellant has failed to provide the record of appeal despite directions.
Ratio Decidendi
The court found that the absence of a complete record of appeal, both in the physical file and the judiciary e-filing system, rendered it impossible to proceed to judgment. Despite efforts by the Deputy Registrar to obtain the record from the appellant's counsel, the appellant failed to comply. The court therefore set aside previous directions for judgment and ordered the appellant to file the complete record of appeal within seven days, failing which the appeal would stand struck out without further recourse. The decision underscores the necessity of strict compliance with procedural requirements in appellate litigation, particularly the timely filing of the record of appeal, as a...
Court Disposition
Conditional order for filing record of appeal; appeal to stand struck out if not complied with.
Orders
- Appellant to file the complete record of appeal within 7 days from the date of the ruling.
- In default, the appeal shall stand struck out without further recourse to the court.
Full Case Text
Judgment text and source record
16 paragraphs
REPUBLIC OF KENYA
IN THE HIGH COURT OF KENYA AT NAIROBI
MILIMANI COMMERCIAL AND TAX DIVISION
INCOME TAX APPEAL NO E072 OF 2020
COMMISSIONER OF DOMESTIC TAXES........................APPELLANT
VERSUS
GRAVITY TRADING LIMITED.........................................RESPONDENT
(Being an Appeal from the judgment and decree of the Tax Appeals Tribunal at Nairobi on 24th July 2020)
RULING
1. Before court is a memorandum of appeal dated 11/8/2020. The matter came up for mention on 26/11/2020 when the parties informed the court that the record was complete. On 20/4/2021, the matter was fixed for judgment on 1/7/ 2020.
2. I retired to write the judgment, I found that record of appeal was missing both physical file, as well as the judiciary e-filing system. The Deputy Registrar tried to obtain the same from the appellant’s counsel without success.
3. As a result, I set aside the directions made on 20/4/2021 and direct that appellant do file the complete record of appeal within 7 days from the date of this ruling. In default, the appeal shall stand struck out without further recourse to this court.
It is so ordered.
DATED AND DELIVERED AT NAIROBI THIS 30TH DAY OF JUNE, 2021.
A. MABEYA, FCI Arb
JUDGE