CTA Case No. 3818 (Decision)

RE PUBLI C nr TR PHILIPPIN ES COURT 0 , . TAX APPEAI,S CIT Y r e p rP.sl?n .:P.d b y Thll n,...,rn:"'' ' r � -~ ~ '�n 1 :i c Archb is h o p o f f"la n i.l .n J T r ' r. ': ~'"2! F'r::,!� i t i. o nt:? t- ~ - versus - C.l.A . CASE NO . 3818 COMMISSIONER OF I NTFH U l REVENUE, - Res p on d e nt . !{ - - - - - -~~ -� -~�� ~~� }~ D E ..- � �~ :r 0N '- ~ -'"' Peti t ioner OBRA PrA OE PASIG - SADYANG HARI~ repre s en t ed by th e Ro m ~ n Cat holic Archbishop of Mani la ~ from a dec ision of re s p o nd en t Commi ssionn r r1f I nt e rnal Revenue denying .i n come ta:-: f or- th cal e n ' LC1 t ye . r� .1 976 in the amo unt of P 1 9 ~ 8 41.66~ in c lu sive of in t eres t. As b or n e o u t hy t h e record~ pet itioner r-eceived fr-om r�espond e nt on June 25~ 1990~ Income Tal< Defici e ncy Asse ss ment No. 24- 1-<Y.IA-05'2l)43-76 for- P19,84.l.66~ wh ic h a r-ose o u t of r-es pond e nt ' s including in petitioner's t a x ab l e income in the su m of P26~681.56 representing the o th er half of i t s gai n on the sa 1 es of 1 ots in BarT io F'u 1o ~ Pasig P Metr-o Manila. (Par. 2, Petition e r- fo r Review.) 40R

D CIS lO I CTA CASE NO . 381R !Jn Oct o b <:>r~ 19110~ pe ti t ione r thro ugh counsel~ prote sted ti �P w-: -;r~ss ment wh ic h p rotest was 1 '7'84 1'"!2("ei.ved by pr.ot.i. 1 i n ! of"'r � on .June 20. 1984 . ( Par . 5~ Petitioner For Re v iew. ) the present pe t i t i o n fo r re v iew on J u l y :50 ~ 1 984. This court has noticed that t he decis i on C:\ppe.a led to t hi s cC"Htt t j E actu al ly si gn e d by the Reg ion.:\ l Directo r- and n n t by the Comm i ssioner of I nternal Revenue. P t e -numably in vi l?. l o f th e minimal amount i nvo v~rl t he jurisdiction of th e Reg ion a 1 Di rec: tor to di~c ide t h is t y pe of case is wit h i n h is compe t ence ~nd p roperly de l e gate d t o him b y the Commi ssicmer- o �f l n 1:erna 1 Revenue. Th is i s sue has neve r ra ised nei ther by the In fact~ bo th p artiP.s n " f .rn=>d l: o t.tw .-I n ( i;;inn nf th e r<Pgio n a l In tern al Reven ue. ConsPquent l y, for t he pu r pose of uniformi t y t h is court ad opts t he sa me numenc: lature. The issue s for resoluti o n befor e t he Cou rt are : 1. Whether this Court a cqui red j urisdiction over this c ~qe ; 409

DECISIO ~ CTA CASE NO . 3818 - 3- 2. Wt1ethP.r� t.h . r-"'n::els of l .:md in question a r-e or-dinary or� cap i 1 ,., l r~.!�:-ets . On the i ssu e o f jut- i sdic tlon ~ contends that peti ti onet- r e ceive d r-espondent ' s d enial of i protest c:-n ~fune 20 ~ 1984 b u t i t wa s only on July 30, 1984 th~t t.he petition for rev iew was fi l ed with thi s Cou r t wh ich is ten days b e yond th e thi r� t y -- d -3-y r-eql n� nr� n \� ,,~v per-iod for a ppeal~ hPncP t il t s Cou r t h~<:' tl ''Y' ,;H : qtsired jur-isdiction over this C<"S"! br?c.-~�J �:;p t.h r'! d ew; ";.i r.Jn nf t: hP Comm i s sioner of I n t e r � n;:~ l I<PVeflUP. nn f�.t �0 J�r- n tt>st of p et i t i on er ha s become f in ;;~. l and e:~ E=" r.� J t o r y. 11-Je a gr-ee . The peU t i nnrn -f rJr r c:;-v i .ew IJ-JAS f i l ed out of t .i. me. Resp ondent 's final d~risi on da ted May 23 ~ 1 984 denyl.ng the p et i t i oner- 's rwo te s t~ was a dm i ttedly r eceive d by pr~ t.i ti.n n rt C' " .r,_l ' lP ? O, 1.98 4. (See Pti\ r. ~3 , F'etiti.on �fo r Rr?vin�'� p � . , , C.T.(~. reco rd!'! . ) The p e t i t _j onPr for- t""Pv j "'' 1 �� f i. 1 E~d hy t he pet � tioner- on July 30, 1984, for �t:y days after- its r-eceipt of r-espon d ent ' s f inal d ecision. Clearly, t h e herein p e t ition f or- r- ev iew was f i l ed beyond the statutory p er-iod o �f th i r- ty day s rr�escr-i bed in Sect i on 11 of Republi c Act No. 11 2~. Acc or-d i ng l y~ t hi s Court n o longer has j u r-isdict ion to entertain and deter-mine 410

DECISION CTA CASE NO. 3818 the con,.. ec tness f t h r:> :'""""'F.�s srnen 1: and doe s not have to pa s s upon he ~ e c and iss ue raised by the r espondent. WHEREF R�, the p t t.ion f ar revi w is hereby dismiss d , i h o R aQ ins p i tio n r. 90 Ut tERE!O. Q t~"'l. r; C ty , Mr> 1 t n 11 oflnil t ~ S . pt mber 26~ 199 1. c.. ~~ (< .. ~.~"� �RNESTO D. ACOSTA A~nsoc:iate Judge WE CONCUR1 ~~ tf4�t~ - ... CO~~A <J~ef C. fUJl\OtlJN / {)c; s o r: 1. ate , lt.l r1q r,� CER.'TJ' I hereby cert 1.fy that thiE decision was reached a fter due consultation among the members of the Court of Tax App R~ls in accordance with Section 13~ Ar t icle VII T of Presiding Court of Ta)( 41.1