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Asia International Auctioneers, Inc. Vs. Commissioner of Internal Revenue

ASIA INTERNATIONAL AUCTIONEERS, INC., Petitioner, versus COMMISSIONER OF INTERNAL REVENUE, Respondent.

G.R. No. 179115 | 2012-09-26

SECOND DIVISION

R E S O L U T I O N 


PERLAS-BERNABE, J.:


           Before the Court is a Petition for Review seeking to reverse and set aside the Decision dated August 3, 2007 of the Court of Tax Appeals (CTA) En Bane, 1 and the Resolutions dated November 20, 20062 and February 22,2007 3 of the CTA First Division dismissing Asia International Auctioneers, Inc.'s (AIA) appeal due to its alleged failure to timely protest the Commissioner of Internal Revenue's (CIR) tax assessment.

The Factual Antecedents

           AIA is a duly organized corporation operating within the Subic...