FIRST DIVISION
[G.R. No. 243642. January 21, 2019.]
JOWELLES AUTO PARTS, INC., petitioner,vs. BUREAU OF INTERNAL REVENUE, respondent.
NOTICE
Sirs/Mesdames :
Please take notice that the Court, First Division, issued a Resolution dated January 21, 2019 which reads as follows:
"G.R. No. 243642 — (Jowelles Auto Parts, Inc. v. Bureau of Internal Revenue)
After review of the records, the Court resolves to DENY the petition for failure to sufficiently show that the Court of Tax Appeals (CTA) En Banc committed any reversible error in its April 2, 2018 Decision 1 and December 11, 2018 Resolution 2 as to warrant the exercise of the Court's appellate jurisdiction.
As correctly ruled by the CTA, the allegation of petitioner that the warrant of garnishment and warrant of distraint and/or levy were prematurely issued is of no moment. The 30-day period provided by law to appeal a decision or ruling of the Commissioner of Internal Revenue is jurisdictional and must be strictly complied with. The right to appeal is not a natural right. It is also not a part of due process. It is merely a statutory privilege and may be exercised only in the manner and in accordance with the provisions of law. Thus, one who seeks to avail of the right to appeal must comply with the requirements of the Rules. Failure to do so often leads to the loss of the right to appeal. 3 Since petitioner questioned the validity of the warrant of distraint and/or levy, the period to file an appeal commenced from the date of receipt of said warrant.
WHEREFORE, the petition is DENIED. The April 2, 2018 Decision and December 11, 2018 Resolution of the Court of Tax Appeals En Banc in CTA EB No. 1594 are AFFIRMED.
SO ORDERED."
Very truly yours,
(SGD.) LIBRADA C. BUENADivision Clerk of Court
Footnotes
1.Rollo, pp. 20-28; penned by Associate Justice Cielito N. Mindaro-Grulla, and concurred in by Presiding Justice Roman G. Del Rosario and Associate Justices Juanito C. Castañeda, Jr., Lovell R. Bautista, Erlinda P. Uy, Caesar A. Casanova, Esperanza R. Fabon-Victorino, Ma. Belen M. Ringpis-Liban, and Catherine T. Manahan.
2.Id. at 34-36; penned by Associate Justice Cielito N. Mindaro-Grulla, and concurred in by Presiding Justice Roman G. Del Rosario and Associate Justices Juanito C. Castañeda, Jr., Erlinda P. Uy, Esperanza R. Fabon-Victorino, Ma. Belen M. Ringpis-Liban, and Catherine T. Manahan.
3.Neypes v. Court of Appeals, et al., 506 Phil. 613, 621 (2005).