COMMISSIONER OF INTERNAL REVENUE v. FIRST LEPANTO-TAISHO INSURANCE CORPORATION

Republic of the Philippin~s COURT OF TAX APPEALS Quezon City EN BANC , FIRST LEPAN'fO-TAT~llO JNSUHANCE COHP., Petitioner, -ve-rsus- C. T.A. EB No. 16 (C. T.A. Case No. 6160) COMMISSIONER OF INTRHNAL Promulgated: lillVENUE, N0V 16 2004 _ Respondent. � X- - - -- - - -- - - -- -- -- -- -- -- -- - - - - -- -- -- -- - - - - -- -- -- - -~0"~~~ EN HANC RESOLUTION Acting on the ''Mohon for Extension of Time to File Petition for Review'' filed tlU'ough registered mail on June 13, 2004 by counsel for the Commissioner of Internal Revenue, lhe supposed petitioner in this case <md as already corrected in the petition f.or review flied on July 8, 2004 through registered mail, praying for a period of fifteen (15) ., ditys within which to file Petition for Review, the Cowt Resolved to DENY the motion, it \ aripcaring that !l.Q_l71QtiQVQ! reconsideration was filed by petitioner within iiHeeu (15) d4ys from June 8, 2004; tltc date it received a copy of the Decision of the CTA Division promulgated on May 31, 2004 in CTA Case No. 6 J60, entitled "l"irst Lcpanto-Taisho Insurance Corporation vs. Commissioner of Internal Revenue." In acconlancc wilh Section 18 of R.A. 1125, as amended by Section 11 of R.A. 9282, the CTA en bane may entertain only petition for review for a party adversely affected by a resolution of a Division of !he: CTA on a motion f(Jr reconsideration or new !.rial. Accordjngly, tJH~ instant p~titjon tor revjew js dismissed, ancl case is considered closed and terminated. SO O:RDERED. ~Qr 0~ ERNESTO D. ACOSTA Presiding Justice 0(ULAM1'�o-h ~ ~~ \2. C. CASTANEDAfJ.k: Associate Justice Associate .Tustice E~~~~s.tUicYc