https://new.kenyalaw.org/akn/ke/judgment/ketat/2026/112

**REPUBLIC OF KENYA** **IN THE TAX APPEALS TRIBUNAL AT NAIROBI** **TAX MISC NO. E031 OF 2026** **DANIEL MWAURA ………………………………………..………...... APPELLANT** **-VS-** **COMMISSIONER OF DOMESTIC TAXES………………………...…RESPONDENT** **RULING** **BACKGROUND** 1. The Appellant moved the Tribunal vide a Notice of Motion dated 1st April 2026 and filed on 16th April 2026 seeking the following Orders: 2. That the Tribunal be pleased to grant the Applicant an extension of time to submit the required documents in support of the objection to the additional assessment issued by the Respondent. 3. That the documents filed out of time be deemed as properly filed. 4. The Tribunal grants any other orders it deems just and expedient in the circumstances. 5. The Application was supported by a sworn affidavit of David Mwaura dated 1st April 2026 and filed on 16th April 2026 wherein the Applicant cited the following as his grounds for the Application: 6. That the Applicant lodged an objection to an additional assessment issued by the Respondent within the specified timelines. 7. That the Applicant was required to submit supporting documents within a specified period following the objection. 8. That the Applicant was unable to submit supporting documents within stipulated time due to inability to access the email address that had been used for communication between the Applicant and the Respondent. 9. That the said email access issue was unforeseen and beyond the Applicant’s control. 10. That failure to submit the documents in time was not deliberate and was occasioned by genuine technical challenges. 11. That Applicant has since resolved the issue and is ready and willing to submit all the required documents without further delay. 12. That no prejudice will be suffered by the Respondent if this application is allowed. 13. It is in the interest of justice that the Applicant be granted an opportunity to fully present its case. 14. The Respondent did not file a response to the Application despite having been directed by the Tribunal. 15. The Tribunal’s directions on 5th May 2026 were that the Notice of Motion was to be canvassed by way of written submissions. Neither party filed written submissions hence the case proceeded on the basis of the pleadings on record. **ANALYSIS AND FINDINGS** 1. The Tribunal notes that the Applicant sought the indulgence of the Tribunal to allow him to file documents in support of his objection. The Applicant stated the he filed his objection to the additional assessments but failed to attach the required documents due to challenges in accessing the email used for communication with the Respondent. 2. The Applicant stated that he had resolved the issue and was ready to submit all the required documents. 3. The Tribunal observes that from the Applicant’s pleadings, it is clear that the application relates to documents required to be adduces to the Respondent at the objection stage as opposed to documents required to support an appeal at the Tribunal. 4. The Tribunal’s power with regard to extension of time to submit documents is as anchored on the following provisions of Rule 10 of the Tax Appeals Tribunal (Procedure) Rules 2015: *“10. Extension of time for submitting documents* *(1) Where the documents referred to in rule 3(2) are not filed within the time specified therein, the Tribunal may, upon application in writing, extend the time for submitting the documents.* *(2) An application for extension of time referred to in rule 10(1) shall be—* *(a) supported by an affidavit stating reasons why the applicant was unable to submit the documents in time;* *(b) served on the respondent by the applicant within two days of filing with the clerk.* *(3) The Tribunal may grant the extension of time if it is satisfied that the applicant was unable to submit the documents in time for the following reasons—* *(a) absence from Kenya;* *(b) sickness; or* *(c) any other reasonable cause.”* 1. The provision above relates to documents to be filed at the Tribunal in support of an Appeal, this is not the Applicant’s prayer in this application, the Applicant seeks orders to be allowed to provide the Respondent with documents in support of his objection. This means that the said objection lodged by the Applicant failed to satisfy the dictates of Section 51(3)(c) of the TPA which states that a validly lodged objection shall be accompanied by all relevant documents. In such circumstances, recourse for the Applicant lies in Section 51(6) & (7) of the TPA which provide that: 2. *A taxpayer may apply in writing to the Commissioner for an extension of time to lodge a notice of objection.* 3. *The Commissioner shall consider and may allow an application under subsection (6) if—* 4. *the taxpayer was prevented from lodging the notice of objection within the period specified in subsection (2) because of an absence from Kenya, sickness or other reasonable cause; and* 5. *the taxpayer did not unreasonably delay in lodging the notice of objection.* 6. It follows that the prayer sought by the Applicant does not fall within the Tribunal’s jurisdiction and hence the Tribunal will not delve into the substance of the Application. The Tribunal is guided by the holding of **Nyarangi JA in Owners of the Motor Vessel “Lillian S” v Caltex Oil (Kenya) Ltd [1989] KLR,** where the Court of Appeal stated: - *“… Jurisdiction is everything. Without it, a court has no power to make one more step. Where a court has no jurisdiction, there would be no basis for a continuation of the proceedings pending other evidence. A court of law downs its tools in respect of the matter before it the moment it holds the opinion that it is without jurisdiction.”* 1. Having established that it lacks the jurisdiction to determine the instant Application, the Tribunal is left with no option but to down its tools which it hereby does. **DISPOSITION** 1. Based on the foregoing analysis, the Tribunal finds that this Application is incompetent and accordingly proceeds to issue the following orders: 2. This Application be and is hereby struck out. 3. No orders as to costs. 26. It is so Ordered. **DATED AND DELIVERED AT NAIROBI THIS 26TH DAY OF JUNE 2026.** **………………………………….** **ROBERT M. MUTUMA** **CHAIRPERSON** **………………………..…….. ……….……….……………..** **DR. TIMOTHY B. VIKIRU GLORIA A. OGAGA** **MEMBER MEMBER** **………………………………….** **JIMMY M. MALLA** **MEMBER**