Proving Prejudice where extension of time is sought

Extension of time application was granted. On whether there will be prejudice suffered by KRA if the extension is granted, the Tribunal was of the opinion that the taxpayer would suffer prejudice if not granted leave to file their appeal. In any case KRA would still collect the taxes inclusive of penalties and interest should they be found due and payable. KRA did not demonstrate how it would suffer irreparable prejudice if extension of time was granted for the taxpayer to file their Memorandum of Appeal and Statement of Facts before the Tribunal. The Tribunal cited Patrick Maina Mwangi v Waweru Peter (2015) eKLR.