Benin City – The South-South Zone of the Tax Appeal Tribunal (TAT), sitting in Benin, has dismissed an application by Continental Oil and Gas Limited seeking to strike out an appeal filed by the Bayelsa State Board of Internal Revenue (BSBIR), ruling that the matter should proceed to hearing on its merits.
In a decision delivered by a panel chaired by Hon. Anselm Unimna, the Tribunal held that the application lacked merit and refused the request to declare the appeal incompetent.
Continental Oil and Gas Limited had argued that the appeal was invalid because it was not served with a Notice of Assessment or Demand Notice, which it described as a mandatory condition for instituting the action. The company maintained that the notices relied upon by the Bayelsa State Board of Internal Revenue were addressed to Conoil Plc and Conoil Producing Limited, separate legal entities from Continental Oil and Gas Limited.
The respondent contended that the failure to serve it with the relevant statutory notices rendered the appeal incompetent and deprived the Tribunal of jurisdiction to entertain the case.
Opposing the application, the Bayelsa State Board of Internal Revenue argued that the objection amounted to an abuse of process. The Board submitted that errors in the naming of a taxpayer do not invalidate an assessment where the intended taxpayer is clearly identifiable.
The Board further informed the Tribunal that it had previously obtained leave to amend its Notice of Appeal, accompanying processes, and Demand Notices to reflect the correct name of Continental Oil and Gas Limited.
In its ruling, the Tribunal held that the application did not constitute an abuse of process, noting that an application previously struck out, rather than dismissed, may be refiled by a party.
However, the panel affirmed that its earlier order of November 13, 2023, permitting the amendment of the Notice of Appeal and related documents, remained valid and binding. It held that the amendment effectively cured the error in the respondent’s name and reflected the Board’s original intention to assess Continental Oil and Gas Limited.
The Tribunal further ruled that under applicable tax laws, an assessment is not rendered invalid solely because of a mistake in the name of a taxpayer, provided the person intended to be assessed can be reasonably identified.
According to the panel, the existence of the amendment order and the clear intention of the Bayelsa State Board of Internal Revenue to assess Continental Oil and Gas Limited made it necessary for the substantive appeal to be heard and determined on its merits.
Consequently, the Tribunal dismissed and struck out the application filed by Continental Oil and Gas Limited, clearing the way for the Bayelsa State Board of Internal Revenue’s appeal to proceed.
The panel comprised Hon. Anselm Unimna (Chairman), Hon. Asoro Elvis Osariuyimen, Hon. Prof. Ofiafoh Eiya, Hon. Sunday A. Aborisade, and Hon. Olayinka Tajudeen Adewale.
