CTA Case No. 1910 (Resolution)

CUURTOTAX ATIEA LCOF TRPI UEkC

Cement Company), CEPOC INDUSTRIES, INC. (Formerly Cebu Portiand Petitioner,

- versus - C.T.A. CASE NO. 1910

REVENUE, COMMISSIONER CF INTERNAL Respondent.

3/2 9/c8

RESOLUTION

This is a "Motion to Dismiss," dated F bruary

26, l968, filed by reopondent, alleging that this

Court has no jurisdiction over the instant petition

for review.

It appears that the assessment sent by respon.

dent to tho petitioner dated January l6, l968 was

protestod by the lattor on Fobruary l, l968 but u

to the present time, no decision has as yot been ren-

dered by tho respondent, which can be reviewed by

this Court.

Petitioner coneurred with the said motion to

disuiss in its notice of dismissal dated Vareh l+,

l968, but prays that it be allowed to file another

petition for reviow whon its protest is denisd by

respondent.

The respondent's motion to dismiss is meri-

torious. The jurisdiction of this Court is to

Peview by appeal decisions of the Commissioner

RESOLUTION CTA CASE NO. 1910

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of Internal Revenue on disputed assesstentu. There

is as yet no decision rendered by the Commissioner

of Internal Revenue on the disputed assessnent in this

caae. Consequently, the filing of tho instant peti

tion for reviev is premature, and, therefore, this

Court acquires no jurisdiction over the appeal. (Comm.

of.Int..Rov. vs. Leonardo S. Villm, ot. al., G.R.

No. L-23988, January 2, 1968.

WHEREFORE, finding the motion to dismiss well

taken, the same i hereby GRANTED. The petition for

review should be, as it is hereby, disuissed, without

prejudlce.

SO ORDERED.

Quezon city, March 29, 1968.

rUaR Presiding ROMAN M. UMALI Jud go

RAMON I. AVANCENA Associate Judge J MU FSTTNISLAO R. ALVAI NAeL Associate Judge