[2020] KEHC 4175 (KLR)
The court held that the application for extension of time to file an appeal was merited because the delay was not inordinate, the respondent had also filed an appeal arising from the same judgment, and there would be no prejudice to the respondent. The interests of justice required that the issues raised from the...
Source-derived case information.
- Citation
- [2020] KEHC 4175 (KLR)
- Parties
- Applicant: Equity Group Holdings Limited; Respondent: Commissioner of Domestic Taxes
- Court
- High Court
- Court Station
- High Court at Nairobi (Milimani Commercial Courts)
- Jurisdiction
- Kenya
- Case Number
- Miscellaneous Application E699 of 2020
- Procedural Posture
- Miscellaneous Application / Ruling on Application for Extension of Time to File Appeal
- Outcome
- Application for extension of time to file appeal out of time allowed.
- Legal Topics
- Extension of Time, Tax Appeals, Appeal Procedure
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Equity Group Holdings Limited
Applicant
Commissioner of Domestic Taxes
Respondent
Procedural Posture
Miscellaneous Application / Ruling on Application for Extension of Time to File Appeal
Legal Issues
- 1 Whether the applicant should be granted extension of time to lodge an appeal out of time against the judgment of the Tribunal.
- 2 Whether the delay in filing the appeal was inordinate or prejudicial to the respondent.
Ratio Decidendi
The court held that the application for extension of time to file an appeal was merited because the delay was not inordinate, the respondent had also filed an appeal arising from the same judgment, and there would be no prejudice to the respondent. The interests of justice required that the issues raised from the Tribunal's judgment be heard fully and effectually. Accordingly, the applicant was granted 14 days to file and serve the appeal.
Court Disposition
Application for extension of time to file appeal out of time allowed.
Orders
- Applicant granted 14 days to file and serve the appeal.
- Costs to be borne by the applicant.
Full Case Text
Judgment text and source record
19 paragraphs
IN THE HIGH COURT OF KENYA
AT NAIROBI
MILIMANI LAW COURTS
COMMERCIAL AND TAX DIVISION
CORAM: D.S. MAJANJA J.
MISC. APPLICATION NO. E699 OF 2020
BETWEEN
EQUITY GROUP HOLDINGS LIMITED.............APPLICANT
AND
COMMISSIONER OF DOMESTIC TAXES ....RESPONDENT
RULING
Having heard the arguments from both sides, I am satisfied that the application dated 4th May 2020 for extension of time lodge appeal out of time is merited in view of the fact the respondent has also filed an appeal; ITA No. E025 of 2020 (Kenya Revenue Authority v Equity Group Holdings Limited) arising from the same judgment. I also note that the delay was not inordinate in the circumstances. There will be no prejudice to the respondent and it is in the interests of justice that the matters raised from the judgment of the Tribunal be heard fully and effectually. The appeal to be filed and served with 14 days.
Costs to be borne by the applicant.
Mention of the appeal that will be filed on 7th August 2020 for directions together with ITA No. E025 of 2020.
DATEDandDELIVEREDatNAIROBIthis21st day of JULY 2020.
D. S. MAJANJA
JUDGE
Mr Odari w instructed by Iseme, Kamau & Maema (IKM) Advocates for the applicant.
Mr Nyagh, Advocate instructed by Kenya Revenue Authority for the Commissioner of Domestic Taxes.