The Appellant did not file the Notice of Appeal which procedurally invokes the jurisdiction of the Tribunal

"The Tribunal notes that although the Appellant sought and was granted leave by the Tribunal to file its Appeal out of time, it only filed the Memorandum of Appeal and Statement of Facts on 1^st February 2024. However, the Appellant did not file the Notice of Appeal which procedurally invokes the jurisdiction of the Tribunal without which the Tribunal cannot entertain the Appeal."