She asked the tribunal to dismiss all the testimonies as most had no basis, terming them "hearsay."
"The witnesses basically relied on the affidavit of Wafula Chebukati and what they purportedly saw on TV," lawyer Kipkorir said.
He said the tribunal mixed up its mandate and become inquisitorial and the proceedings turned out to be civil and not criminal proceedings.
Kipkorir also said the lead counsel of the tribunal decided to focus on witnesses that were in support of the case, something he termed as strategic as the tribunal seemed to "own" them.
"He only summoned the inculpatory witnesses, not even one witness was against the case," he said.
Kipkorir questioned why some names that were featured by some of the witnesses failed to be summoned to answer the allegations made against them.
While appearing before the tribunal, former IEBC chairman Wafula Chebukati and former commissioners, Abdi Guliye and Boya Molu, narrated how meetings were scheduled by top leaders to have them alter the August 2022 presidential election results in favour of Azimio la Umoja One Kenya leader Raila Odinga.
It was noted that at 3am on the morning of August 15, 2022, former Jubilee Party Secretary General Raphael Tuju, former Busia senator Amos Wako and lawyer Kyalo Mbopu sought an audience with the former IEBC commissioners and urged them to alter results to force a run-off if Raila could not be announced as the outright winner.
The leaders promised the former IEBC commissioners a handsome reward once the job was done, the tribunal heard.
The former commissioners also told the tribunal they were visited by the National Security Advisory Committee at Bomas which also sought to have the presidential results altered.
"We were told that already skirmishes had started in the country and they cited several slums, including Kibera and Mathare," Chebukati said during the hearings.
Kipkorir said the meetings were part of the presentations at the Supreme Court, accusing lead counsel Peter Munge of trying to review or reopen the Supreme Court judgement.
Kipkorir argued that it was against the law to adversely name persons and fail to summon them to answer to the allegations. He urged the tribunal to dismiss the testimonies of Chebukati and IEBC chief executive Marjan Hussein Marjan, terming them as "lawbreakers".
Citing the judgement of the Supreme Court, he said during the petition hearing the person that was pointed out was Chebukati and in another, he said Marjan had disregarded the law.
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"Two superior courts held that both Chebukati and Marjan have no respect for the law. Are these the witnesses the tribunal wants to rely on to convict Masit? Their evidence is of no probative value," said Kipkorir.