CTA Case No. 1036 (Resolution)

Rapublic of the COURT OF TAX APPEALS Manils Philippinos

WONDER MECHANICAL ENGINEERING CORPORATION rapresented by Mr. Lucio Duijano, President & General Manager Potitioner-Appellanto 20

- vetsus NC CASE NO.1036 C.T.a.

ENUE, represonted by tho Mon. sioner, THE BUREAU OF INTERNAL REV- MELECIO R.DOMINGO.Commi- Appellee.

RESOLUTION

Tho respondent assessed against tho petition-

or the sum of n69.699.56. representing fixed and per centage taxes as manufacturer and as operator of a shop

for the construction or ropair of mechanical devicos

tor the period from 1953 to l934. Petitioner was also

askod to pay the additional sum of p3,300.00 as com-

promiso in oxtrajudicial oottlement of its violations

of the National Internal Revenue Coda. (See lotter of respondent to petitioner dated Novamber 2. 1955. pp.

25-26, .I.R. records.) The request for reconsidera-

tion was finally denied in a lettor of respondent

datod April 19, 1960. a copy of which was @vidontly Teceived y petitioner on September 7. 1960. Mence. this appeal.

Potitioner's appeal is grounded sololy on the al-

iegation that it is engaged in a now and necessary

industry and, thereforo, it is exempt from all taxes. In his reply. respondent alleges that this Court has

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CTA CASO10 36 RESOLUTION -

ne jurisdiction to entertain the appeal because it was

filed beyond tho 30-day period prescribed in Section

ll of Republic Act No. ll23, and that tho assessment

is valid because it is basod on transactions of peti-

tioner not covored by its exomption as a new and necos-

sary industry.

The records show that the final decision of res-

pondent which has been appealed by petitioner was re-

coivod by it on Septamber 7 l9O. The appeal was filed

on April S. i96l. or more than six months from the date

of Nceipt of respondent's docision. Thereforo. the

appeal was filed out of time.

Finding that the herein appeal was filed beyond

tho 30-day period proscribed in Section ll of Republic

Act No. ll25, the sam is hereby dismissod, with costs

ogainst potitioner.

SO ORDARED.

Manilo, Docembor 20. 1963.

ROMAN M. UMALI Associate Judge

WE CONCUR

Presiding Judge MARIANO NABLE

Msgociate Judgo LHCAK

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