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…Rawal that “The importance of a Notice of Appeal cannot be underestimated.…

…the Notice of Appeal.…

…to serve its Notice of Appeal within the statutory timelines. 2.…

…He attributed the delay in serving the Notice of Appeal to the Tax Appeals Tribunal's relocation, which disrupted the processing of documents, and asserted that upon retrieving the Notice of Appeal on 11th July 2023, it was…

…In sum the applicant avers that the time within which to lodge a Notice of Appeal has lapsed. It is argued that the failure to file a Notice of Appeal within time was occasioned by a genuine human error. 8.…

…It is also submitted that there is no evidence that the applicant’s advocate gave instructions to her staff to file a Notice of Appeal. 11.…

…The uncertainty as regards the date of filing that notice of appeal is of no consequence now. That notice of appeal was filed out of time without leave.…

…In that case the excuse by Counsel for not filing the notice of appeal in time was that as no leave to appeal was obtained, no notice of appeal could be filed.…

…and have proceeded to file its notice of appeal against the said judgment on 24th March 2025.…

…Rule 97 is about service of notices of cross-appeal and grounds affirming the decision appealed against.…

…Notice of appeal was not served upon the respondent as required by rule 76(1); consequently, 2.…

…The respondent was unable to comply with the mandatory provisions of rule 78(1)(a) which requires that every person on whom a notice of appeal is served shall within fourteen days after service on him of the notice of appeal…

…of appeal. 7.…

…Without the Notice of Appeal, this Court lacks jurisdiction to grant leave to appeal against the ruling dated 15th January 2021 From the above, it is clear that the filing of a Notice of Appeal is not a mere procedural formality…

…the notice of appeal on the other party. (1A) A party that has appealed against the decision of the Tribunal in subsection (1) shall within two days of lodging a notice of appeal, serve a copy of the notice on the other…

…As to whether the Notice of Appeal was served within 2 days from this date, the Commissioner has annexed an extract of an email indicating that the Notice of Appeal was served upon the Respondent’s then tax agents on 22 nd…

…Nyambega that the Notice of Appeal is incompetent. 7. Counsel further submitted that the time within which to strike out Notice of Appeal has lapsed. 8. Mr.…

…Litoro, for the 2 nd Applicant submitted that the Notice of Appeal in respect to the 2 nd Applicant is competent in that there is no requirement to cite the Court of Appeal Rules on the Notice of Appeal. 9.…

…Appeal to the Court of Appeal.…

…of appeal. (5) Where it is intended to appeal against a decree or order, it shall not be necessary that the decree or order be extracted before lodging the notice of appeal. (6) A notice of appeal shall be substantially…

…the 14 days statutory period for lodging a notice of appeal against the judgment had long lapsed.…

…The First Defendant’s case is that it lodged a notice of appeal dated 23rd March 2023. According to it, the notice of appeal was lodged in the High Court instead of this Court.…

…Should the Court entertain the out-of-time Notice of Appeal? 22.…

…Instead, Counsel filed the Notice of Appeal 68 days late. Additionally, the Notice of Appeal is signed off by two Counsels. The alternate Counsel could easily have stepped in to file the Notice of Appeal. 26.…

…The Appellant contends that the Notice of Appeal was filed on 27th February 2026 and served on the Respondent’s tax agent on the same day.…

…The Notice of Appeal and email evidencing service are exhibited (KRA1) to the Replying Affidavit. 4. The issue for determination is therefore whether the Notice of Appeal was lodged within the statutory period. 5.…

…The plaintiff seeks an order that time within which to file notice of appeal against the judgment be extended and that notice of appeal filed on 12th July 2022 be deemed to have been filed and served within time.…

…In view of Rule 77 (2) of the Court of Appeal Rules, notice of appeal was to be lodged within fourteen days of delivery of the judgment, that is, by the end of the day on 12th July 2022.…

…The respondents note that the application to amend the Notice of Appeal was filed more than 7 months after the Notice of Appeal was filed and no reason has been given. Analysis and determination 7.…

…I am conscious that the Notice of Appeal is the foundation of every appeal.…

…I will first consider the prayer that the notice of appeal dated 14.12.23 be deemed as properly filed. 5.…

…Section 7 of the Appellate Jurisdiction Act empowers this Court to extend the time for filing a notice of appeal as follows: The High Court may extend the time for giving notice of intention to appeal from a judgment of the…

…Judgment of the Court delivered on 12th November 2024, and the Notice of Appeal dated 14th November, 2024 be deemed to be duly filed and served. c) THAT the Claimants’ Notice of Appeal dated 14th November 2024, and the letters…

…of Appeal. 8.…

…When he proceeded to collect the Notice of Appeal from the Court Registry, he was informed had payment of the Notice of Appeal had not reflected on the Court’s interface.…

…He avers that as a result, he paid again for the Notice of Appeal once again and requested for typed proceedings. 3.…

…The applicant seeks orders that this Court deems the Notice of Appeal dated and filed on 28th February 2024 as being properly filed despite having been filed out of time.…

…Whether an order deeming the applicant’s Notice of Appeal dated 28th February 2024 as being properly filed should issue. 9.…