Practice question
For expediency, the CTA proposes to consolidate the suspension hearing with the merits hearing, while preserving both sides’ opportunity to present evidence. A party says Rule10 categorically forbids this. Which is correct?
- Section6 expressly permits consolidation motu proprio or on motion for expediency
- Consolidation is always forbidden
- Only the taxpayer may privately consolidate the case
- A combined hearing automatically grants the tax appeal
- Consolidation eliminates the need for evidence
Legal references
- Revised CTA Rules: https://lawphil.net/courts/supreme/am/am_05_11_07_cta_2005.html Rule10 Sections3–7.
- Spouses Pacquiao v CTA GR213394 April6,2016 MAIN: https://lawphil.net/judjuris/juri2016/apr2016/gr_213394_2016.html MAIN evidence-dependent determination.
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