" ‘PELIPINAS LIV ASSURANCE COMPANY vs. Villa and the Court OF TAX Appeals, 0. Rs Bo. 23988, Jan. 2, 1965. _ With this pronouneewent of the Supreme Court, we have inguired into our jurisdiction to entertain this case, although the parties have already zone to trial; adduced evidence thereat; and submitted this esse for decision on the merits, | vs. filed its 1962 ineone TAX return on ——e 1 22 corpus Juris Gecundum, et al.

ni.) L1G OF THE PHILIPPINES

COURT OF TAX APPBALS

QUEZON CITY

" ‘PELIPINAS LIV ASSURANCE COMPANY, Petitioner, =» Vorsus = C.TeAs CASE NO, 1853

THR COMMISGIONGR OF INTEANAL

REVEMU, 3fql7F

Reweenreuwwetnawnwanane |

pECIGION “Jurisdietion over the subject matter is funde- mentel for a court to act on a given controversy, It is conferred by lav,’ not by consent of the parties.” It can be challenged at any stage of the proceedings ané for lack of it, a court can dismiss a case gy ware_motus"? (Coma, of Int. Rev, vs. Villa and the Court of Tax Appeals, 0. Rs Bo. 23988, Jan. 2, 1965.) _ With this pronouneewent of the Supreme Court, we have inguired into our jurisdiction to entertain this case, although the parties have already zone to trial; adduced evidence thereat; and submitted this esse for decision on the merits, | Petitioner filed its 1962 ineone tax return on ——e 1 22 corpus Juris Gecundum, 127 128 ® MoLina v. De 1s Riva, 6 Puente- belie v. Negros Coal ¢ Pati. 9} boca ve San 3 cache. tian _— de San Pedro Roxas ¥e Rafferty, 37 Pelt 997 49

DECISION =

GTA CASS WO, 1858 2 April ‘5 1963. On Nay 25 1967, it received a letter from respondent dated Jamary 16, 1967 (together with assessment notices Nos, 90-40~301786—62 Lp-p7 and 70-8567" 7—62 Li-g7 requiring it to pay the sum of 78,075.92 as deficiency ineome tax and interest, plus a compromise penalty of ®100.00. On May 17, 1967, without contesting the assesement in the furem of Internal Kevesue, petitioner appealed to this Court. it 4s sow well settled that before this Court could acquire jurisdiction over an appeal in a case invelving disyated assessnent of an internal reveme tax, the taxpayer mst first file a protest vith the Commissioner of Internal heveme contesting the assess=- ment, and from his decision thereon appeal to this Court must be made within thirty days. An appeal from @ mere assessment and not from a decision on « protested — asSessment is noi .cognisable by this Court.

eonferring the court of Tax is found. in Section 7 of Republic 125, the pertinent part of whieh etatess | "SH, 7. « The pone A ally te ction to Soview ty appeal es herein provides

(1) Decision of the Coliector* a a, ene reveme taxes, or other . + new Comdlastenee 50 iit sit . i; i 4 «ABEREe | F nA TE ;

7

DAL LON

Cla Cass NO.

The been ot

DECISION «

CTA CASB HO. 1858 u WHEREPONS, petitioner's appeal is hereby dis- missed for lack of jurisdiction, SO GRDERED, quezon City, March 4, 197%.

Presiding Judge

Ge ey

RAMON Le AVANCEHA

Associate Judge

52