G.R. No. L-13101; April 29, 1960
PANGASINAN TRANSPORTATION CO. INC., petitioner-appellant, vs. SILVERIO BLAQUERA, as Acting Collector of Internal Revenue, respondent-appellee.

FACTS

The petitioner, Pangasinan Transportation Co. Inc. (Pantranco), appealed from a resolution of the Court of Tax Appeals dismissing its petition for revision of a tax assessment. The dismissal was based on Pantranco’s failure to file its request within the 30-day statutory period. The Collector of Internal Revenue originally assessed Pantranco P73,791.66 plus a P1,000 compromise penalty on February 12, 1954. Pantranco requested reinvestigation on March 4, 1954. On September 16, 1954, the Collector denied the request and modified the assessment to P66,959.32. This letter was received by Pantranco on November 20, 1954. Pantranco filed a motion for reconsideration on December 2, 1954, which was received by the Collector on December 3, 1954. The Collector denied the reconsideration in a letter dated May 28, 1955, which Pantranco received on June 11, 1955. Pantranco filed its petition for review with the Court of Tax Appeals on July 2, 1955. The Tax Court computed the 30-day period from November 20, 1954, interrupted by the reconsideration from December 3, 1954, to June 11, 1955, and found that the petition was filed on the 34th day, thus dismissing it as out of time.

ISSUE

Whether the Court of Tax Appeals correctly dismissed Pantranco’s petition for review for being filed beyond the 30-day jurisdictional period.

RULING

Yes, the Court of Tax Appeals correctly dismissed the petition. The Supreme Court affirmed the dismissal. The 30-day period for appeal began to run from November 20, 1954, when Pantranco received the Collector’s definite decision (the September 16, 1954 letter modifying the assessment). This period was interrupted by the filing of the motion for reconsideration on December 3, 1954, and resumed on June 11, 1955, when Pantranco received the denial of that motion. The petition filed on July 2, 1955, was on the 34th day (13 days from November 20 to December 3, plus 21 days from June 11 to July 2), and was therefore untimely. The Court rejected Pantranco’s arguments: (1) that the period should start from June 11, 1955, holding that the September 16, 1954 letter was the appealable decision; and (2) that a 10-day period for attorney consultation should be deducted, finding no legal authority for such a deduction. The Court emphasized that the 30-day period is jurisdictional and non-extensible. Furthermore, Pantranco failed to show a valid defense, as the Supreme Court’s subsequent ruling in Inter-Provincial Autobus Co. Inc. vs. Meer established that freight receipts of land carriers are subject to documentary stamp tax as bills of lading.