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Metro Rail Transit Corporation vs. Court of Tax Appeals, et al.

Metro Rail Transit Corporation, Petitioner, versus COURT OF TAX APPEALS and COMMISSIONER OF INTERNAL REVENUE, Respondents.

G.R. No. 166273 | 2005-09-21

FIRST DIVISION

D E C I S I O N 

YNARES-SANTIAGO, J.: 

This petition for certiorari[1] under Rule 65 of the Revised Rules of Civil Procedure assails the August 2, 2004 resolution[2] of the Court of Tax Appeals (CTA) in C.T.A. Case No. 6719, which declared petitioner Metro Rail Transit Corporation (MRT) to have waived its right to present evidence; as well as its October 18, 2004 resolution[3] denying MRT's motion for reconsideration. 

The antecedent facts show that on July 4, 2003, MRT filed a petition for review[4] with the CTA questioning the Formal Assessment Notices issued by the Commissioner of the Bureau of Internal...