JL Pearl Limited v Commissioner Domestic Taxes (Tax Appeal 973 of 2022) [2023] KETAT 554 (KLR) (19 October 2023)
Failure to Seek Leave to File an Appeal out of Time
The Appeal was dismissed because the Appellant’s Appeal was lodged 1548 days late and it did not seek leave of the Tribunal to file the Appeal out of time, the Appeal is therefore not validly and properly before the Tribunal.
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