The North West Zone of the Tax Appeal Tribunal holden in Kaduna has ordered Al-Juruj Synergy Ltd to immediately pay Federal Inland Revenue Service the judgment sum of N1,115,120.00 (One Million, One Hundred and Fifteen Thousand, One Hundred and Twenty Naira)  as Tax liabilities for the 2018 to 2020 Years of Assessment.

The tribunal led by Hon. Umar Adamu unanimously held that the Federal Inland Revenue Service has presented credible evidence to justify the award for the total claim against Al-Juruj Synergy Ltd.

From facts, the Appellant- Federal Inland Revenue Service had submitted that it conducted an audit exercise and served Al-Juruj Synergy Ltd Notice of Assessment vide letter dated 27th June 2022 with Several other notices and the company failed and refused to pay its Tax liabilities for the 2018 to 2020 Years of Assessment.

The Revenue Service sought for summary judgment pursuant to Order XVI Rule 1 of the Tribunal Rules 2021 on the ground that the Respondent neither raised any objection to the various demand notices nor appealed against same, and urged the Tribunal to grant the application in the cumulative sum of N1,115,120.00 (One Million, One Hundred and Fifteen Thousand, One Hundred and Twenty Naira)  only representing the total tax liability of the Respondent in the matter. 

The Counsel to the FIRS, Muhammad Nasambo Esq and 6 others argued that since Al-Juruj Synergy Ltd has neither raised an objection to the Assessments nor filed an appeal against it, the assessment is final and conclusive and has no defence to the FIRS’s claim, and urged the tribunal to grant the reliefs sought in the interest of justice.

In a well-considered judgment, the tribunal led by Hon. Umar Adamu as Chairman, Hon. Kabiru Dandago, Hon. Bayero Muhammad, Hon. Sameerah Gwandu, Hon. Ahmed Kumshe as members held that where a respondent fails to file a Notice of Intention to defend as prescribed by the tribunal Rule and the Tribunal is satisfied that the respondent was properly served the Notice of Appeal, the Tribunal shall proceed to hear the appellant and thereafter deliver a decision in respect of the appeal. 

The Tribunal held that the Federal Inland Revenue Service has presented credible evidence to justify the award for the total claim against Al-Juruj Synergy Ltd in the cumulative sum of N1,115,120.00 (One Million, One Hundred and Fifteen Thousand, One Hundred and Twenty Naira) only.

“In the result, judgement is hereby unanimously entered in favour of the Appellant against the Respondent. The Respondent is therefore hereby ordered to pay to the Appellant forthwith, the cumulative sum of N1,115,120.00 (One Million, One Hundred and Fifteen Thousand, One Hundred and Twenty Naira)  only.” Tribunal ruled.

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