Guaca Stationeries Limited vs. Commissioner Domestic Taxes
If the Statement of Facts is not filed on time, it will be expunged
“Due to the failure by the Respondent to file their Statements of Facts within the prescribed timelines as provided for under TAT, Act 2013, the Tribunal expunges from the records the Statements of Facts filed by the Respondent as ordered on 1st July, 2016.
The foregoing notwithstanding it must be appreciated that in line with the policy of the Tribunal the legal frame work and rules of natural justice we are guided by Section 26 of the TAT, Act 2013 which provides; The Tribunal shall ensure that every party to proceedings is given a reasonable opportunity to present his case. In which case the Respondent was given the opportunity to orally cross-examine the evidence adduced by the Appellant pertaining to this case, refer to the documents filed by the Appellant in their Statement of Facts and the right to file their written submissions within the period given by the Tribunal. This is a right that cannot be taken away from the Respondent even though' the Tribunal has expunged the statement of facts from the records as the same were filed out of time contrary to the mandatory provisions of Section 15 of the TAT Act”
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