1. Whether there has been delay in presenting the application for
extension of time?

2. Whether the Appellant has satisfied the provisions of Section 13(4) of
the Tax Appeals Tribunal Act 2013?
Ruling: Tax Appeal Tribunal No. 40 of 2015 Page 1

3. When did the applicant become aware that he was required to lodge
the Appeal and what action did he take?

4. Whether the application for extension of time to file the Appeal out of
time should be granted?

The Applicant herein is a registered tax payer whose Individual Assessment
of 24th March 2000 was amended on 13th March 2002 for the period 1994
to 1996 and the Respondent demanded outstanding Tax of K

1. That the Application for extension of time to lodge the Appeal out of
time dated 14thDecember 2011 is hereby allowed.

2. That leave be and is hereby granted to the Appellant to file the
Appeal out of the time.

3. That the Appellant do file and serve the Memorandum of Appeal and
comprehensive Statement of Facts together with relevant documents
within Fourteen (14) days of this order.

4. That the Respondent do file with the Tribunal and Serve them
comprehensive Statement of Facts and relevant documents within 30
days from the date of service of the Memorandum of Appeal and
comprehensive Statement of facts.
Ruling: Tax Appeal Tribunal No. 40 of 2015 Page 8

5. That each party to bear their own cost of this Application