CTA Case No. 2240 (Resolution)

\ 'EPtfiLIC OJ' TBE PBlLIPPINEI COURT OF TAX APPE.lLI QUEZON CITY � RURAL BANK OF NlABINI C. T .. A. CASE hD . 2240 (BATANGAS) , INC. , Petitioner , - versus - COMMISSIONER OF INTEPJ\IAL REV~l\J'"l.JE , ~espondent . X- - - - - - - - - - - - - X RESOLUTION A uMotion to Dismissn the instant petition for review was fil ed by respondent on Ma y 7 , 1971 on the gTound that the appeal was prematurely file~ so th~t this Court lacks jurisdiction to entertain the same . An ~?cp-oosition. to th~ Motion to Dismissfl was filed by petitioner on Ma y :::n , 1971. Tie find merit in respondent ' s mction . Petitioner admits , in its petition fo.r revie1N and opposition to the motion to dismiss , that�its request for reconsideration of respondent ' s assess- ment dated July 15 , 1969 has not yet been finally decided . In other words , there is as yet no deci- sion on the disputed assessment wnich can be ele- vated to this Court for review . (Comm. of Int . Rev . vs . Villa , G. R. No. L-23988 , January 2 , 1968. ) The fa ct that there are other numerous assessments involving si~ilarly situated r ural banks , as .petitioner herein , whose requests for

REXLUTI 1~ - CTA CAS?. N) . 2240 -2- reconsideration have all been denied by respondent , does not furnish a sufficient legal -basis for the herein appeal. WHERE:FO E , finding respondent ' s motion to dismiss well taken , the petition for review has to be , as it is hereby , dismissed , without prejudice . ro ORD:2RED. Quezon City , May 28 , 1971 . ~~~ FUMAN M. ur tALI ' \ Presiding Judge Wl N L . AV '\1\ CEf: f' ~ rZ:__. ' k- ..JR~~~~AR'itZJ Associat e Judge Associate Judge