CTA Case No. 952 (Resolution)

/ Republic of the Philippines OOURT OF TAX APPEALS MANILA NATIONAL SHIPYARrS & STEEL C.T.A. Q)RPORATION (NASSOO ), . CASE NO. 952 Petitioner, - versus - THE OOARD OF ASSESSMENT APPEALS FOR THE PROVINCE OF BATAAN, Respond~nt. ~- - ~- - - - - - - - - X ,\ ~� RESOLUTION The Provincial Assessor of Bataan assessed for purposes of real property taxation certain properties . of petitioner. Not satisfied with the assessmeht, pe- titioner appealed to the Provincial Board of Assess- ment Appeals of said province, respondent herein. Respondent dismissed the appeal on the ground that it was filed out of time. Petitioner appealed to this Court from the decision of respondent raising not only the question in regard to the correctness of the decision of respondent dismissing the appeal but also the correctness of the assessment made by the Provin- cial Assessor. Respondent moved to dismiss the ap- � peal for lack of jurisdiction on the ground that peti- tioner failed to appeal from the deciai'on of the Prov.. incial Assess.or within the statutory period� . In our resolution of February 20, 19Dl, it was held that petitioner filed its appeal from the deci- sion of the Provincial Assessor to respondent Boa~ of Assessment Appeals within the statutory period, I

RESOLUTION � c.r.A. CASE NO. 952 - 2- hence , the latter was ordered to file its answer. Subsequently, petitioner filed a motion to declare I respondent in default. During the hearing on said motion, respondent moved to, have the case remanded to respondent for further proceeding inasmuch as no decision on the merits has as yet been rendered by it. ( There is merit in the motion of respondent. Section 7(3) of Republic Act No. 1125 provides that this Court shall exercise exclusive appellate juris- diction to review by appeal decisions of provincial or city boards of assessment appeals in cases involv- ing the assessment and taxation of real property or other matters arising under the Assessment Law , in- cluding rules and regulations relative thereto. The only question which was decided by respondent was whe- ther or not petitioner filed its appeal from the deci- sion of the Provincial Assessor within the sixty- day period provided in Section 17 of the Assessment Law. Therefore , that is the only issu~ which may be passed upon and resolved by this . Cou~ It has been held that , under the principles of Administrative Law in force in this jurisdiction , decisions of administrative officers shall not be disturbed br the courts, except when the former have acted without or in excess of their jurisdiction, or with grave abuse of discretion. They cannot be consid- ered to have committed an abuse of discretion upon . a question that had not been decided by them. (Com.

RESOLUTION - C.T.A. BASE NO. 952 - 3- of ~stoms v. Valencia, G. R. No. L-7470, Oct~ 31, 1956. ) Applying this rule to the case at bar, we can- not �review on appeal� the question _in regard to the correctness of the assessment of the properties of pe- titioner, the same not having been passed upon by respondent. Decisions of provincial assessors are not reviewable by this Court.~ Having reached the conclusion that petitioner's appeal from the decision of the Provincial Assessor of Bataan was timely filed with respondent, let the records of the case be remanded to the latter for fur- ther proceeding. Without pronouncement as to costs. � SO ORDERED. Manila, October 23, 1961. FVMAN M. UMALI Associate Judge WE OONCURS ~ Presiding Judge