SECOND DIVISION
[G.R. No. 210468. February 24, 2014.]
COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. UPS INTERNATIONAL, INC., respondent.
NOTICE
Sirs/Mesdames :
Please take notice that the Court, Second Division, issued a Resolution dated 24 February 2014 which reads as follows:
G.R. No. 210468 (Commissioner of Internal Revenue v. UPS International, Inc.).
After a judicious review of the records, the Court resolves to DENY the instant petition and AFFIRM the March 22, 2013 Decision 1 and December 2, 2013 Resolution 2 of the Court of Tax Appeals (CTA) En Banc in CTA EB No. 843 for failure of petitioner Commissioner of Internal Revenue (CIR) to show that the CTA En Banc committed any reversible error in holding that the CTA Third Division validly acquired jurisdiction over the petition for review filed by UPS International, Inc. (respondent).
As correctly ruled by the CTA En Banc, it is the July 9, 2007 Warrant of Distraint and/or Levy that must be treated as the CIR's decision on its protest since that was the act that implicitly denied the same. Moreover, it is well-settled that the word "decision" has been interpreted to mean CIR's decision on the protest of the taxpayer against the assessments. 3 Accordingly, the period to file respondent's petition for review to the CTA was correctly reckoned from receipt of the said warrant.
SO ORDERED. CHaDIT
Very truly yours,
(SGD.) MA. LOURDES C. PERFECTODivision Clerk of Court
Footnotes
1. Rollo, pp. 10-24. Penned by Associate Justice Erlinda P. Uy, with Associate Justices Juanito C. Castañeda, Jr., Lovell R. Bautista, Caesar A. Casanova, Esperanza R. Fabon-Victorino, Cielito N. Mindaro-Grulla, and Ametia R. Cotangco-Manalastas, concurring; Presiding Justice Roman G. Del Rosario, on leave.
2. Id. at 26-30. Penned by Associate Justice Erlinda P. Uy, with Presiding Justice Roman G. Del Rosario, and Associate Justices Juanito C. Castañeda, Jr., Lovell R. Bautista, Caesar A. Casanova, Esperanza R. Fabon-Victorino, Cielito N. Mindaro-Grulla, and Amelia R. Cotangco-Manalastas, concurring; Associate Justice Ma. Belen M. Ringpis-Liban, on leave.
3. Allied Banking Corporation v. CIR, G.R. No. 175097, February 5, 2010, 611 SCRA 692, 698. (Citation omitted)