ADVOKS GLOBAL · KENYA
Tax Appeals Tribunal Act
27. Discontinuance, dismissal or reinstatement of an appeal
Edition: 2023-07-01 · In force
27. Discontinuance, dismissal or reinstatement of an appeal
(1)An appellant may, by notice in writing or through electronic means, withdraw the appeal.(2)If an appellant fails, without reasonable cause, to appear for the hearing of the proceedings, the Tribunal may dismiss the appeal.(3)If an appellant fails without reasonable cause to proceed with the appeal or comply with a direction by the Tribunal, the Tribunal may dismiss the appeal.(4)Where the respondent without reasonable cause fails to appear for the hearing of the proceedings, the Tribunal may uphold the appeal.(5)Where the Tribunal dismisses an appeal under subsection (2) or (3), or upholds an appeal under subsection (4), the appellant or respondent may, within thirty days from the date of receipt of the notice of the decision, apply to the Tribunal for reinstatement of the appeal, and the Tribunal may, if it considers it appropriate to do so, reinstate the appeal and give such directions as may be appropriate.