CTA Case No. 4790 (Resolution)

J ;; REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY OMNI INTERNATIONAL CONSULTANTS, INC., Petitioner, - versus - C.T.A. CASE NO. 4790 THE COMMISSIONER OF INTERNAL REVENUE, Respondent. X- - - -- - - -X RE S 0 L UT I 0 N This re�ers on the oral motion to dismiss made by respondent in open court on May 28, 1992 in the ground that the witness �or petitioner Mr. Raymundo Bagasan had admitted on cross examination last February 26, 1993 that the sum o� P335,842.00, subject matter o� this case, has been applied and carried over by petitioner to taxable year 1990. It will be recalled that during the hearing o� February 26, 1993, Mr. Bagasan testi�ied that the said amount was in �act carried over to the next succeeding taxable year and this Court requires petitioner to produce the 1990 income tax return. A�ter two hearings set by this Court petitioner �ailed to appear.

j RESOLUTION - C. T.A. CASE NO. 4790 -2- In view of the foregoing, that petitioner was not able to refute testimony of it own witness as regards the automatic pplication of the refundable amount for 1989 to the income tax liability for 1990, this case is h reby dismiss for lack of merit. ACCORDINGLY, the oral motion to dismiss petition for review is GRANTED on the ground that the petition fails to state a cause of action. SO ORDERED. Quezon City, Metro Ma nila, August 5, 1993. ~~~ ERNESTO D. ACOSTA Presiding Judge P..~~~ I RA111Jtr 0. de J~ �en GRUBA Associate Judge 603