Tax Appeals Tribunal Rules in Favour of Appellant for Failure by the KRA to Consider Evidence.

The Appeal was allowed because while the Respondent alleged that the Appellant did not support its figures, The Tribunal noted the correspondence that existed between the Appellant and the Respondent. The Respondent indeed acknowledged receipt of the documents as requested. Gleaning through the documents and the earlier correspondences between the Respondent and the Appellant, the Tribunal concluded that while the Appellant sought to discharge its burden of proof, the Respondent did not take time to review the documents.