CTA Case No. 781 (Resolution)

.. : "'PUBLIC' OF T'fYE PHlLJPf"T".irt CCUR17 OF 1 AX. APPE..U..s ~ MA.:N'J... ALEJANDlO KATIGB / ~ , C. T. A. CASE NO � 781 Petitionert - versus - 00 iiv1ISSIOI\TE 0 ~ INTERNAL . EVENUE, espondento X- - ~ ~ - - � ~ ~ - ~ ~ X ESOLUTION The respondent filed on May 12_~ 19W , a nz~ otion to Dismissu the petition for review , on the ground of juris- dictiono The petitioner neither filed a written opposi- tion thereto, nor appeared to interpose an opposition during the hearing of this incidento It appears from the petition for review that the respondent , in a letter dated March 10 , 19EO (Annex G), assessed against and demanded from the petitioner defi- ciency income taxes for the years 1947? 1948 , 1952, 1954 , and 1955 in the respective amounts of ~� 2,038 . 36 , PEO . OO , :.--' 32o00 , ""2, 807 000 and 17 , 996. 00 , enclosing therewith the five (5) assessment notices corresponding to these amounts ( ar&o 2 & 3; see Annexes A to E) , and real estate dealer ' s fixed tax for the years 1947 , 1948 , 1949 , 1950 1 ~952, 1953, 1954 and 1955 , in the total sum of ~1 , 280 . 00, inclusive of compromise penalty, enclosing therewith a transcript of Letter of Demand No. 322 for the said amount (Par . 4; Annex F) . It is further alleged in the petition for review that petitioner has protested or disputed the deficiency income tax assessments (Par . 2), but apparently no protest was made on the assessment and demand for real estate

� � EOOLUTION - C. T. � SE NO o 781 ..,, 2 .... dealer ' s fixed taxes . On the protested income tax assess - ments , � it does not appear that a decision was reached thereon by the Commissioner of Internal evenue from which an appeal could be taken therefrom pursuant to paragraph 1 ~ Section 7 of epublic Act No o 1125 , which provides as fol - lows: nseco 7 . Jurisdiction .- The Court of Tax ppeals shall exercise exclusive appellate jurisdiction to review b appeal, as herein provided- ( I) Decisions of the Collector of Internal l evenue in cases involving disputed assessments , refunds of internal.revenue taxes , fees or other charges , penalties imposed in relation thereto, or other matters arising under the National In- ternal evenue Code or other law or part of law administered by the Bureau of Internal Revenue; X X X x" Under the above jurisdictional provisions , a taxpayer can only appeal to the Court of Tax Appeals from a decision involving disputed assessmentso There being no decision on a disputed assessment by the Commissioner of Internal l e- venue which is appealable to this Court, obviously , we could not acquire jurisdiction over the sameo (See ~to $tephen ' s ssociation, et al. vs. The Collector of Internal l evenuer G. � lTo. L- 11238 J Au go 21, 1958; 55 Off. Gaz o 2243) vHEr ~FOrl.E , the petition for review should be ~ as i y is hereby, dismis~edo Vith costs against petitioner . ~� lvianila , July 25 , 19E0o