CTA Case No. 2216 (Resolution)

o; 'I.PUBL1(.. Ol' THI� i"WLIPP~ ~OURT 0~1 TAX APPEALS ~,.lt'/.&t' ('fl.,.. NIC'OLAS;A JURADO YAHE:S, :E:LPIDIO YAHE.s;, s ;E'ViE:IUNA YABE:s and. JULI'I''A YAS.ES, C.T.A. CASE NO. 2216 COMM I s ;s ;I ONE.R 0 E" INT'E:RNAL REVENUE:, Res>pondlen t �.� ~- - -- - -- - -- - -- - ~ RE S 0 L UT I 0 N of re~ s;pond.e~nt� s; answe~r. on Oct�obe~r: 30, 1975, this ca:s;e Wias s;et :fo1: he~a11: in<gt on Ma:rcc:h 3;0 am:1l 3>1, 1977. How~\Hi~ll: , the i::.lr:ial has> newe~r pr:oc:e~edl.e:d sinc:e: t:ha t t�.ime~ on acc:oun1L or c:ouns;el for. pet�.i t:ione~r. � s; r:e- pea.t .edl re-gj:ues;t �.s :for postponeme~n t (numbe1r.in91 t �o no - les;s; than s;ix-:t.e>e'n L..l...�/ times) _mainly upon the re~ason that an amicable s;e~ tt�.leme.n t : or �:::ompr:omi s;e a9jre~~me~n t is; p~nding c:ons;ide~r:at�.ion in t �he Bure:au of: In t:er.nal Re'l$-enue: . On t:op off: this , and le:spi t.e~ '\the~ fac:t: that 1i::wi�:::e~ the~ Court:. hadi al11:e:adly war:ned tha.t no more pos;t�poneme:nt w.ouldl be: allowe~d, pe' tit.ioner�s c:ouns;el d.idi. not, a.ppe:a.1r: on ti.he last�. s;che.duledl date o:ff hearingj an unwrerifie~d manif:est�ation and motion e%plainingJ

RES;OLUTION - CTA CASE: NO. 22Hii - 2- that "his; abs:e:n~~: at-. the~ heax:ingJ on Augus>t 13~ , 1982 was: due~ ito his mistake in noting dlown the' hearin9 dat:e on his; calendlax: on s;ept.e~mber .131 ins:te:ad of Augjus;t 13~ ." Saidl explanation, which is; so commonly us;edl a.s a groundi for being e'Xc:us;edl, andl not, ewen supporit-.e.xi by an a:ffida~-i t:., is; :fax: from be~ incg1 e~:uzable: . ACCORDINGLY 1 t::his ~se: is here:by diismis;s;ed :for non-appeaJr:an<!:::e and :failux:e to pxose:c:u1te: on 1l::he: pa:u:: t~ o:f pei!::.i tione:r: . SO ORDERED. Que:zon City, No-qe:mbe:.r: 12, 1982. Pre:s;idi ~-c;;....o~~- ~~ � ROAQUIN As:s;oc;i a 1t.e Jud<fie: ~ Judi.ge