COMMISSIONER OF INTERNAL REVENUE v. ASIA UNITED LEASING & FINANCE CORPORATION

REPUBLIC OF THE PHILIPPINES Court of Tax Appeals QUEZON CITY En Bane COM MISSIONER OF INTERNAL CTA EB NO. 2390 REVENUE, (CTA Case No. 8735) Petitioner, Present: DEL ROSARIO, P.J., CASTANEDA, JR., UY, -versus- R I N G P IS -L I B A N, M ANAHAN, BACORRO-VILLENA, and MODESTO-SAN PEDRO, JJ ASIA UNITED LEASING & FINANCE Promulgated: C O---R--P---O--R---A---T--I-O---N---,----------------------~e-~~~~~=~::____J__A___N_____2____6____2__0_)21fi!i_Q_~_<r'f/: _._ , x RESOLUTION For the Court's resolution is a Petition for Review, filed on 4 January 2021. Before filing the instant Petition, petitioner filed his "Motion for Extension of Time to File Petition for Review" ("Motion") on 14 December 2020. The Court, in a Minute Resolution dated 16 December 2020, granted said Motion, subject to the condition that the Motion is filed on time. However, the records of the case docketed as CTA Case No. 8735 and petitioner's own recounting ofdates in the instant Petition show that petitioner received the assailed Resolution, dated 23 November 2020, on even date. Petitioner thus had fifteen (15) days from 23 November 2020, or until 8 December 2020, within w hich to file either his Petition for Review or a Motion for Extension of Time to File Petition for Review. As petitioner filed his Motion on 14 December 2020, the same is filed out of t ime and is thus deemed DENI ED. With petitioner's Motion denied, the instant Petition is also filed out of time. WHERE FORE, the instant Petition for Review is hereby DISMISSED for being fi led out of time.

RESOLUTION CTA EB NO. 2390 (CTA Case No. 8735) Page 2 of2 SO ORDERED. Presiding Justice 9..--ii: c. ~~. Q.. Jlf'ANITO C. CASTANEI�\, JR. Associate Justice ERL~P.UY Associate Justice ~ ~ _,~<.____ MA. BELEN M. RINGPIS-LIBAN Associate Justice c~i,f~l~~------- Associate Justice ' JEAN lnftn..tJJift' MARIA n.u'Vl' u-"ftl'l PEDRO