IN THE TAX APPEAL TRIBUNAL

IN THE SOUTH SOUTH ZONE

HOLDEN AT BENIN CITY

APPEAL NO. TAT/SSZ/015/2020

SUIT NO.CCC/68/2021 

BETWEEN

1.       JUBILANT MULTI-CONCEPT LTD                               APPELLANTS

2.       MR. JULIUS ESENE

AND

FEDERAL INLAND REVENUE SERVICE                RESPONDENT

BEFORE:

PROF. OBEHI A. ODIASE-ALEGIMENLEN                        CHAIRMAN

DR DAVID ALA-PETERS                                                          COMMISSIONER

MRS HILDA OFURE OZOH                                         COMMISSIONER

MR VITALIS FRIDAY AJOKU                                                 COMMISSIONER

PROF. OLATUNDE JULIUS OTUSANYA                COMMISSIONER

                                                                                                WEDNESDAY 13^TH March 2024

RULING

The Appellant filed a Motion on Notice praying this Honourable Tribunal for the as set out on the face of the Motion paper. The Motion is supported by an affidavit of four (4) paragraphs, a Written Address in support of the Motion and accompanied by Exhibits BMO 1 and BMO 2.

The Respondent did not file any Counter Affidavit opposing the said Motion. In arguing this Motion, the Appellant formulated a lone issue which is whether this Honourable Tribunal has the power to grant this application.

By the provision of Order XXVII (2) of the Tax Appeal Tribunal (Procedure) Rules, 2021 –

Any party dissatisfied with a decision of the Tribunal may appeal against such decision on a point of law to Federal High Court by filing a Notice of Appeal at the Tribunal within 30 days from the date such decision was given. The Tax Appeal Tribunal (Procedure) Rules 2021 did make any provision as to what will happen where the appeal was not filed within the stipulated 30 days as in the instant case. The Appellant/Applicants are ways out of the 30 days provided by the rules

However, by the provision of Order XXV (4) of the said rule provides;

“Where any matter arises in respect of which no provisions or no adequate provisions are made in these Rules, the Tribunal shall adopt such procedure as will in its view do substantial justice between the parties.” 

This Honourable Tribunal places reliance on the above provision and grants the  Appellant/Applicant motion and orders as follows:

An order extending time within which the Appellant/Applicants may seek leave to appeal to the Federal Court against the judgement of the Tribunal delivered on the 16^th day of November 2023.

An order for leave to appeal to the Federal Court against the judgement of the Tribunal delivered on the 16^th day of November 2023.

An order extending time within which the Appellants/Applicants may seek leave to appeal to the Federal Court against the judgement of the Tribunal delivered on the 16^th day of November 2023.

This is the ruling of the Honourable Tribunal

Signed:

Hon. Prof. Obehi Adetokunbo Odiase-Alegimenlen                                                                                              Chairman

Hon Dr. Ala-Peters David                                  Hon. Mrs. Hilda Ofure Ozoh   

 Member                                                                              Member

 Hon. Barr. Ajoku Vitalis Friday             Hon. Prof. Olatunde Julius Otusanya          

               Member                                                        Member

REPRESENTATION:

B. M. O. Oseghale                                       -          Appellant/Applicant

Joseph Nwokolobia                                -           Respondent/Respondent