Macario Lim Gaw v CIR, CTA EB No.

1247, 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 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 petitioners cases, the CIR auctioned Gaws real properties.
2 subsequent resolutions were issued by the division denying both petitioners motion to
nullify the auction sale and MR.
5. Assailing these resolutions by the petitioner, he filed an instant petition for review before
the CTA En Banc under 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 which dispose of the case but merely interlocutory 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 ground.