N1.2b tax error claim: Hearing stalled due to appellant’s ill health

Courtroom Court

Hearing in a N1.2 billion tax error claims filed by Joseph Daudu (SAN) at the Tax Appeal Tribunal was stalled on Wednesday due to the petitioner’s ill health.
Daudu, who is challenging alleged N1.2 billion error in his taxation, sent an affidavit for a motion for an adjournment in order for him to be present for the next proceeding.
The counsel to the appellant, Adedayo Adedeji, orally brought an application in pursuant to Order 11 Rule 2 and applied that additional processes, which was dated, filed on July 15 and served July 16 as deemed properly filed.
The Tribunal chairman, Alice Iriogbe, in her response adopted the processes as deemed properly filed.
In the process filed by Adedeji, he sought for the tribunal to look at the document in the intervening period to address some of the issues and possibly enter a judgement in the absence of the appellant.
Iriogbe however said the tribunal had a discretion to do that without the appellant’s presence, but it will nullify his document tendered before the tribunal.
Adedeji prayed for an adjournment to enable the appellant appear in court.
The chairman in her response said if the adjournment was granted and the appellant failed to appear on the next adjourned date the tribunal would allow the respondent to take its witness after which the parties will adopt their written addresses.
Adedeji told the court that there was the need to consult his team before accepting the tribunal’s decision.
Iriogbe then adjourned the matter until August 16 for mention.
The News Agency of Nigeria reports that the appellant dragged the Federal Inland Revenue Service before the tribunal over an allegation of error on assessments of his Withholding Tax, Personal Income Tax and Value Added Tax for the period from 2010 to 2017.
Specifically, Daudu expressed dissatisfaction with the decision to assess him with respect to WHT and VAT in the sum of N1.2 billion.
Adedeji earlier notified the tribunal that the appellant would like to be at the tribunal by himself but he was still not fit, he also presented the medical report to attest for that.
He further informed the tribunal that the appellant needed to be in the tribunal because some of the issues were personal which he needed to clear.
The appellant claimed that it was a misnomer for him, who operated a law firm as a legal practitioner and did not deal in primary goods, to be assessed on Withholding Tax.
FIRS in its argument said that its assessments were not in error and that it was discovered that the appellant did not deduct and remit WHT on some of the expenses and payments made under the period in review.
The service, therefore, prayed the Tribunal to declare that the notices of assessments issued on the appellant for 2010 to 2017 assessment was right.
It also urged the tribunal for an order mandating the appellant to pay the total sum of N1.2 billion being the appellant’s liability for WHT, Personal Income Tax and VAT for 2010 to 2017 years of assessment.
FIRS stated that it rightly assessed the appellant; acting in accordance with the law and by collaborating with EFCC on non-declaration of income as well as tax evasion.