Facts: Leonardo S. Villa, a doctor of medicine and his wife filed joint income tax returns for 1951 to 1956. Subsequently, the BIR determined the income of the spouses by the use of the net worth method and issued on February 23, 1961 assessments for deficiency income tax for 1951 to 1956 and residence tax for 1951 to 1957. Dr. Villa received the assessment on April 7, 1961.
Without contesting said assessment in the BIR, he filed on May 4, 1961 a petition for review in the CTA.
Issue: Did the CTA acquire jurisdiction over the case?
Held: The CTA did not acquire jurisdiction over the case. The word “decision” in par. 1, sec. 7 of RA 1125 (law creating the Court of Tax Appeals) has been interpreted to mean the decisions of the CIR on the protest of the taxpayer against the assessments. Definitely, said word does not signify the assessment itself.
Jurisdiction over the subject matter is fundamental for the count to act on a given controversy. It is conferred by law, not by the consent of the parties. It can be challenged at any stage of the proceedings and for lack of jurisdictions a court can dismiss a case motu proprio.
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