CTA Case No. 714 (Resolution)

� ~U.BLH.. OF' iHE PH Llt't'l., � COURT O.F TAX APPE.AU MANJ..L4 CENT L 1-\ZU REBA DE T .H.Li.C , C. I.A. Ci ~SE r~O . 714 Petitioner , - versus - THE CO vvii 'SIONE.rl OF Il TEKN" L rlEVENUE , li.espondent. X- ~ - - - - - ~ ~ ~ - - - X E S 0 L U T I 0 i~ This is a motion filed by respondent on Oct - ober 25 , 1<.;60 , praying for the dismissal of the above- entitled case. It appears that petitioner filed on November 27 , 1959 a petition for review asking this Court to order the refund of the amounts of -14,92lo50 and r35 , 72l.OO or the total sum of ~50 , 642. 50 as specific taxes allegedly illegally and erroneously collected by respondent , with interest thereon computed from the dates of payment . Respondent alleges that , in a letter dated Dec - ember 7 , 1959 , he granted petitioner a tax credit, instead of a refund, in the sums of ~35 , 72l . OO and ~94 .50, the latter amount Deing a portion of the total amount of 14, 921 . 50 claimed by petitioner to be re - fundable , thereby leaving a balance'of ~14 , 827 . 0 not credited. Subsequently , in his letter dated !v1a y 20 , 1960, respondent granted petitioner as tax credit the remaining amount of rl4 , 827. 00.

OLUTI 1 - C. T� � CA~E \0. 714 - 2- espondent refu s es to pay interest on the amount s of ;_..35 , 721 . 00 and ~14 , 921.,50 in view of the doctrine laid down in the c ases of Collector vs . St . Paul 's Hospital of Iloilo (G . � No . L- 12127 , ay 25 , ~959) and ollector vs . J . N. weeney , et al. (G . � Noo L- 12178 , ugust 21 , 1959) 0 o opposition has been fi~ed by petitioner to the instant motiono In the hearing for the consi- deration of said motion , petitioner made no appear - anc e . Je take it , therefore, that petitioner has abandoned it s c laim for the payment of interest on the amounts of ,:.35 , 721 . 00 and 1�14 , 921.50 , and that a~ble it is to the tax credit instead of a refund. ~HErlE 01 , finding respondent ' s motion meri- torious , the same is hereoy granted . Let the peti- tion for review in this ca s e b~smissed , without pronouncement as to c osts . ~ SO Ot Erl.E.D . ; anila , December 10, 1960.