Arduino-cli with a makefile can't figure out where the sketch file is

I am making a small arduino project using the arduino-cli with a makefile

I have a bit of experience with arduino makefiles but i can't figure out what the problem is
This is the error I get:

C:\Users\Cioccarelli\Desktop\robot>make compile
arduino-cli compile -b arduino:avr:mega C:\Users\Cioccarelli\Desktop\robot\UH
process_begin: CreateProcess(NULL, arduino-cli compile -b arduino:avr:mega C:\Users\Cioccarelli\Desktop\robot\UH, ...) failed.
make (e=2): The system cannot find the file specified.
Makefile:12: recipe for target 'compile' failed
make: *** [compile] Error 2

In the robot directory i have the makefile and a folder named UH which contains UH.ino

this is my makefile:

BOARD = arduino:avr:mega
PATH = C:\Users\Cioccarelli\Desktop\robot\UH

	arduino-cli compile -b $(BOARD) $(PATH)

	arduino-cli upload -b $(BOARD) -p $(PORT) $(PATH)

this is UH.ino:

void setup() {
    pinMode(13, OUTPUT);

void loop() {
    digitalWrite(13, HIGH);

Is arduino-cli in your PATH?

yes, and the version is 0.10.0