The Appeal was filed out of time without the Tribunal's leave

The Appellant is a male Kenyan citizen and an employee of the World Health Organisation (hereinafter “WHO”). The Respondent, in a bid to establish whether taxes were paid on the funds utilised by the Appellant in acquiring property carried out a verification process of the records of the Appellant for accuracy of income declarations for the periods between January 2018 to December, 2021.
“The Tribunal will down its tools since it is without jurisdiction in this matter on the basis that the Appeal was filed out of time without its leave. Accordingly, the Tribunal finds that this Appeal is not properly before it and is available for striking out.”