BARRIO FIESTA MANUFACTURING CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC COMMISSIONER OF INTERNAL CTA EB No. 3205 REVENUE, (CTA Case No . 10213) Petitioner, Present: -versu s - RINGPIS-LIBAN, Acting P.J., MANAHAN , BACORRO-VILLENA, MODESTO-SAN PEDRO, REYES-FAJARDO , CUI-DAVID, FERRER-FLORES, and ANGELES, JJ. BARRIO FIESTA Promulgated : MANUFACTURING NOV 1 8 2025 CORPORATION, Respondent. )C- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - )C RESOLUTION On Au gust 27 , 2025, p etitioner Commission er of Intern al Revenu e filed a Petition for Review (With Motion to Admit}, assailing the Decision dated March 17, 2025 and the Resolution dated August 1, 2025 , issued by the Court's Second Division in CTA Case No. 102 13 , entitled ((Barrio Fiesta Manufacturing Corporation v. Commissioner ofInternal Revenue," which denied petitioner's Motion for Reconsideration. Section 2 of CTA En Bane Resolu tion No. 8-2024 1 provides t h at th e PDF copies of in itiatory pleadings, su ch as the instant Petition for Review, must be transmitted to the official e-mail a d d r ess of the Cou r t with in twen ty-four (24) hours from the \1' filing of the paper copies; oth erwise, the pleading shall be deem ed as n ot filed: 1 Guidelines on Submission of Electronic Copies of Pleadings and Other Court Subm issions Before the Court of Tax Appeals Pursuant to A.M. No. I0-3-7-SC and A. M. o. 11-9-4-SC. September I. 2024.

RESOLUTION CTA EB No. 3205 (CTA Case No. 10213) Commissioner of Internal Revenue v. Barrio Fiesta Manufacturing Corporation X------------------------------------------------------------------------------------------X 2. Manner of transmittal. - The PDF copies must be transmitted by litigants and court users to the official e-mail addresses: When the primary manner of filing is through personal filing, by registered mail, or by accredited courier, in accordance with Rule 13, Section 3 (a), 3 (b), or 3 (c) of the 2019 Amendments to the 1997 Rules of Civil Procedure, .... PDF copies must be transmitted within twenty-four (24) hours from such filing of paper copies; othen.vise, the pleading or court submission shall be deemed as not filed. The filing of the following pleadings or court submissions ... shall be by personal filing, by registered mail, or by accredited courier: (i) Initiatory pleadings and initial responsive pleadings, such as an answer to a complaint or a comment to a petition; In this case, petitioner failed to transmit the PDF copy of the Petition for Review (With Motion to Admit) via email within twenty-four (24) hours from the personal filing ofthe paper copy on August 27, 2025. Accordingly, the Court deems the present Petition for Review (With Motion to Admit) as NOT FILED. Further, the assailed Resolution dated August 1, 2025, was received by petitioner on August 7, 2025. Counting fifteen (15) days from such receipt,2 the Petition for Review should have been filed on August 22, 2025. Petitioner, however, argues that work in courts was suspended at 1:00 p.m. on August 22, 2025, pursuant to a Memorandum of the Office of the Court Administrator (OCA). This contention is misplaced. The OCA Memorandum applies only to first- and second-level courts and does not extend to the Court of Tax Appeals, which is a collegiate appellate court classified as a third-level court. S~ction 3(b). Ruk 8 ofth..: R..:Yiscd Ruks of the Court ofTa:-.. :\pp.:als pro\ id..:s: SECTI01\ 3. Who ~1ay Appeal: Period to Fik Petition.- .. (b) A part~ ad\erscly af!Cctcd by a decision or resolution of a Di\ ision of the Court on a motion for reconsideration or n~\Y trial ma~ appeal to the Court by filing hdlm.; it a pdition !lJr re\ ie'' within fifteen days from receipt of a copv of the questioned decision or resolution. Lpon proper motion and the payment of the full amount or the dock~t and otha hm ful ICes and deposit for costs bcllm.-: the o:xpiration of the regkmentary period her~ in fixed. the Court may grant an additional period not e-..:ceeding fifteen days from the e:-.:piration of the original period within which to til.: the petition fl1r re\ ie\\ .... (F.melwsis and underscoring supplied)

RESOLUTION CTA EB No. 3205 (CTA Case No. 10213) Commissioner of Internal Revenue v. Barrio Fiesta Manufacturing Corporation X------------------------------------------------------------------------------------------X Petitioner also explains that due to heavy rains and flooding brought by Typhoon Isang in Metro Manila and nearby provinces, counsel was unable to file the Petition on August 22, 2025, as he was absent on said date. The Court is not persuaded. Counsel's absence does not excuse petitioner from complying with the prescribed period. Moreover, other modes of filing, such as registered mail or licensed courier, were available and could have ensured the timely filing of the Petition. As it stands, the Petition for Review was filed only on August 27, 2025, or five (5) days beyond the reglementary period. Thus, even assuming arguendo that the PDF copy of the Petition for Review (With Motion to Admit) was transmitted within twenty-four (24) hours from the filing of the paper copy, the Petition for Review remains filed out of time. WHEREFORE, premises considered, the instant Petition for Review (With Motion to Admit) is deemed NOT FILED for failure to comply with Section 2 of CTA En Bane Resolution No. 8-2024, and is DISMISSED for having been filed out of time. Accordingly, the Decision dated March 17, 2025 and the Resolution dated August 1, 2025 of the Court's Second Division in CTA Case No. 10213 are hereby declared FINAL and EXECUTORY. Let an Entry of Judgment be issued in this case, and the Clerk of Court is directed to record the Decision dated March 17, 2025, in the Book of Entries of Judgments. SO ORDERED. fL. -:i..4,_ 7 '-- MA. BELEN M. RINGPIS-LIBAN Associate Justice cwav-v� ?-~ CATHERINE T. MANAHAN Associate Justice

RESOLUTION CTA EB No. 3205 (CTA Case No. 10213) Commissioner of Internal Revenue v. Barrio Fiesta Manufacturing Corporation Page 4 of4 X------------------------------------------------------------------------------------------X A. BACORRO-VILLENA ciate Justice ON OFFICIAL BUSINESS MARIA ROWENA MODESTO-SAN PEDRO Associate Justice ~ ~ .f.RE~~JSP-LFA- '~~Je'vtAoRlvDO MARIAN IviJF Associate Justice fd1Mdtnli LANEE S. CUI-DAviD Associate Justice 0~\v.~ RES CORA7pN G. Associate Justice HENRY //fNGELES Associate Justice