https://new.kenyalaw.org/akn/ke/judgment/ketat/2026/300

Evans v Commissioner of Legal Services & Board Coordination (Tax Appeal E798 of 2026) [2026] KETAT 300 (KLR) (7 August 2026) (Ruling) Neutral citation: [2026] KETAT 300 (KLR) Republic of Kenya In the Tax Appeal Tribunal Tax Appeal E798 of 2026 RO Oluoch, Chair, Cynthia B. Mayaka, E Komolo & AM Diriye, Members August 7, 2026 Between Easther Wanjiru Evans Appellant and Commissioner of Legal Services & Board Coordination Respondent Ruling The Application 1.The Applicant vide a Notice of Motion dated 6th June 2026 and supported by the Supporting Affidavit of Easther Wanjiru Evans sought the following orders: -a.Spent.b.That the Honorable Tribunal be pleased to extend the time allowed for the Appellant/Applicant to file a Notice of Appeal, a Memorandum of Appeal, a Statement of Facts, a Tax Decision, together with supporting documents.c.That the Notice of Appeal, Memorandum of Appeal and Statement of Facts dated 17th June 2026 filed herewith be deemed as properly filed and served.d.That costs of this Application be in the cause. 2.The Application is premised on the following grounds:a.That she was hospitalised and unable to access her emails and iTax portal for the period of time when she was not able to file her objection and appeal.b.That the Tribunal has power under Section 13(3) and (4) of the Tax Appeals Tribunal Act together with Rule 10 (1) (2) & (3) of the Tax Appeals Tribunal (Procedure) Rules to extend the time for submitting documents under the circumstances.c.That her right to be heard is protected under the Constitution and denying her this right would cause her irreparable loss and damage. 3.The Respondent did not file a response to this application. Analysis and Findings 4.The Application is seeking to extend time to file the Applicant’s intended appeal out of time on the grounds that its director has been indisposed and was thus unable to attend to his duties in a timely manner. The Applicant’s intended appeal is against the Respondent’s Objection Decision dated 8th September 2025. 5.The power of the Tribunal to enlarge the time for filing appeals and additional documents to the Tribunal by Appellants/Applicants is conferred by Section 13 of the Tax Appeals Act in the following terms:Section 13(3)The Tribunal may, upon application in writing or through electronic means, extend the time for filing the notice of appeal and for submitting the documents referred to in subsection (2).(4)An extension under subsection (3) may be granted owing to absence from Kenya, or sickness, or other reasonable cause that may have prevented the applicant from filing the notice of appeal or submitting the documents within the specified period.(5)An appellant shall serve a copy of the appeal on the Commissioner within two days after giving notice of appeal to the Tribunal.(6)The appellant shall, unless the Tribunal orders otherwise, be limited to the grounds stated in the appeal or documents to which the decision relates. 6.It is now well settled that the power to expand time for filing an appeal out of time is discretionary and ought to be exercised with abundance of caution. In Leo Sila Mutiso -vs- Rose Hellen Wangari Mwangi, Civil Application Nai. 251 of 1997 the court outlined factors to consider in extending time as follows: -“It is now settled that the decision whether to extend the time for appealing is essentially discretionary. It is also well stated that in general the matters which this court takes into account in deciding whether to grant an extension of time are, first the length of the delay, secondly the reasons for the delay, thirdly (possibly) the chances of the appeal succeeding if the application is granted and fourthly the degree of prejudice to the respondent if the application is granted.” 7.In the circumstances of the instant application, the respondent issued the objection decision on 8th September 2025, whilst the applicant filed its application for an extension of time on 5th July 2026. The appeal was late by about 10 months. 8.The Tribunal notes that Section 13 (4) of the Tax Appeals Tribunal Act outlines specific grounds or circumstances under which the Tribunal may extend time to file a late appeal. The applicant has grounded its application on sickness. 9.The Applicant has attached a sick sheet from Kenyatta National Hospital and a sick sheet dated 25th May 2026 confirming that she could only resume duties on 2nd Juen 2026. 10.The said sick sheet has sufficiently explained the reason for the delay in filing this appeal, and the application herein was filed within a reasonable time of about 30 days after the Applicant had recovered/resumed her duties. 11.Moreover, the delay of 10 months is not inordinate, and in any event, has been explained sufficiently. 12.Flowing from the above analysis, the Tribunal has come to the conclusion that the Applicant has met the threshold for extension time within the parameters of Section 13(4) of the Tax Appeals Tribunal Act (Cap 469A). Orders 13.The upshot of the foregoing is that the instant Application succeeds and the Tribunal shall proceed to make the following orders: -a)The application be and is hereby allowed.b)The Appellant’s Notice of Appeal, Memorandum of Appeal and Statement of Facts all dated 6th June 2026 be and are hereby deemed as duly filed and served.c)The Respondent is at liberty to file its response thereto within the statutory period.d)Each party to bear its costs. 14.It is so ordered. DATED AND DELIVERED AT NAIROBI THIS 7TH DAY OF AUGUST, 2026DR. RODNEY ODHIAMBO OLUOCH - CHAIRPERSONCYNTHIA B. MAYAKA - MEMBERDR. ERICK KOMOLO - MEMBERABDULLAHI DIRIYE - MEMBER