Macario Lim Gaw v CIR

Macario Lim Gaw v CIR, CTA EB No. 12 47, May 20, 2016 Doctrine: The CTA En Banc has no jurisdiction over interlocutory orders issued by the Court in Division. Only final judgments or orders of the Court in Division may be elevated on appeal to the Court En Banc by way of a petition for review under Rule 43 of ROC. Facts: 1. 2. 3. 4.

CIR issued FDDA for deficiency deficiency income income tax and VAT for 2007-2008 against Gaw. Gaw filed 2 separate petitions for review for 2007 and 2008 before CTA 1st division. While CTA is reviewing petitioner’s cases, the CIR CIR auctioned Gaw’s Gaw’s real properties. properties. 2 subsequent resolutions were issued by the the division denying denying both petitioner’s petitioner’s motion to nullify the auction sale and MR. 5. Assailing these resolutions by the petitioner, he filed an instant instant petition for review before the CTA En Banc u nder Rule 43 of ROC in relation to Rule 8 Section 4(b) of RRCTA.

Issue: Can the petitioner appeal the resolutions issued by the CTA 1st division to CTA En Banc? Held: No. The CTA En Banc has no jurisdiction as the resolutions are not final orders or  judgments  judgmen ts which dispose of the case c ase but merely interlocutory int erlocutory orders. The assailed resolutions cannot be subject to an appeal before the CTA En Banc except only as part of an ordinary appeal that may eventually be taken by petitioner from the final judgment. Section 4(b) Rule 8 of RRCTA provides that an appeal from a decision or resolution of the Court in Division on a motion for reconsideration or new trial shall be taken to the Court En Banc by petition for review as provided in Rule 43 of ROC. Section 1 Rule 43 of ROC provides that the rule shall apply from judgments or final orders of the CTA. Rule 41 Section 1(b) provides that no appeal may be taken from an interlocutory order. Thus, only final judgments or orders of the Court in Division may be elevated on appeal to the Court En Banc by way of a petition for review under Rule 43 of ROC. Dispositive: Petition for review is dismissed on jurisdictional jurisdictional ground.