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HCI vs. CIR

HEDCOR SIBULAN, INC., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

G.R. No. 202093 | 2021-09-15

SECOND DIVISION

D E C I S I O N
 
HERNANDO, J.:
 
This Petition for Review[1] assails the March 14, 2012 Decision[2] and the May 29, 2012 Resolution[3] of the Court of Tax Appeals En Banc (CTA En Banc) in CTA EB Case No. 774 (CTA Case No. 8125), which affirmed the January 31, 2011[4] and April 18, 2011[5] Resolutions of the CTA Third Division (CTA Division) dismissing the petition for review filed by petitioner Hedcor Sibulan, Inc. (petitioner) for having been prematurely filed.

The Antecedent Facts:

Petitioner is a domestic corporation engaged in the business of hydroelectric power generation and...