CTA Case No. 158 (Resolution)

' !lEPUBLlC OP THE PHILIPPINES COURT OF TAX APPEALS MANILA CITY ASSESSOR OF CEBU1 C.I.A. CASE NO. 158 Petitioner, - versus - JESUSA SANSON 1 Respondent. x- ~ - ~ - � " - - � - - ~x RESOLUTION Acting on the "Motion To Dismiss Petition For Review" filed with this Court by respondent on Octo... ber 11; 19551 and it appearing that: On July 15, 19551 the City Assessor of Cebu filed with this Court a petition to review the deci- sion of the Board of Assessment Appeals of the City of Cebu dated May 141. 1955 ~ which the petitioner al- legedly received on June 14, 1955, reducing the assess- ments made by the former on November 13, 1953 of the building and lot owned by the respondent Jesusa Sanson. located at Cebu City from ~94�.300.00 to i-79,000.00; That on October ll, 1955~ respondent Jesusa Sanson filed a motion to dismiss said petition for review on the ground that the City Assessor of Cebu is not authorized to appeal to this Court as contem- plated by section ll of Republic Act No. 1125, the first paragraph of which we quote below: "Sec. llo Who may appeal; effect of appeal. - Any person, association or corporation adversely affected by a deci- sion or ruling of the Collector of Inter- nal Revenue, the Collector of Customs or any provincial or city Board of Assessment 1tr

RESOLUTION - C.T.Ao CASE NO. 158 - 2- That from the records and pleadings of the case ' however, the Court notes specially that the petition for review was filed with this Court beyond the thirty- day period prescribed by section 11 of Re- public Act No. 1125, the fact being that the petition for review was actually filed only on July 15, 1955, or on the thirty-first day after copy of the decision appealed from was received by the respondent; � That the filing of a petition for review with- in the reglementary period being jurisdictional, this Court may at any stage of the proceedings, motu proprio dismiss the case on any jurisdictional ground even if said ground is not alleged in a motion to dismiss; That moreover, as previously held by this Court, the City Assessor of Cebu has no . personality to ap- peal an adverse decision of the City Board of Assess~ ment �Appeals (City Assessor of Cebu v. Noel, C.I.A. Case No. 159, Resolution dated November 26, 1955; City Assesso~ of Cebu v. Mansueto, C. ToAo Case No. 160, Resolution dated December 19, 1955)o WHEREFORE, we find and so hold that the "Peti- tion For Review" filed by petitioner on July 15, 1955� should be, as it is hereby dismissed without pronounce- I I,_

RESOWTION .. C.T.Ao CASE NO. 158 ment as to costs. SO ORDEREDo Manila, Philippines, January 3, 1956o MARIANO NABLE Presiding Judge I concur in the result. ROMAN M. UMALI Associate Judge /f?;