IN THE MATTER OF THE REQUEST FOR RECONSIDERATION OF MR. EXEQUIEL BALANLAY ADORA ON THE FINAL DECISION ON DISPUTED ASSESSMENT DENYING HIS PROTEST AGAINST THE ASSESSMENT AND DEMANDING THE PAYMENT OF THE TOTAL AMOUNT OF P2,375,859.85 REPRESENTING DEFICIENCY INCOME TAX AND VALUE-ADDED TAX FOR THE TAXABLE YEAR 2018. Exequiel Balanday Adora Taxpayer v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY THIRD DIVISION IN THE MATTER OF THE CTA CASE NO. 11882 REQUEST FOR RECONSIDERATION OF MR. Members: EXEQUIEL BALANLAY ADORA ON THE FINAL DECISION ON MANAHAN, Chairperson, DISPUTED ASSESSMENT REYES-FAJARDO, and DENYING HIS PROTEST ANGELES, JJ. AGAINST THE ASSESSMENT AND DEMANDING THE PAYMENT OF THE TOTAL AMOUNT OF P2,375,859.85 REPRESENTING DEFICIENCY INCOME TAX AND VALUE- ADDED TAX FOR THE TAXABLE YEAR 2018. Exequiel Balanlay Adora Promulgated: Taxpayer. Petitioner. AUG 2 0 2025 X- - - - - - - - - - - - - - - - - - - - - - - k - -- - _'f_; _0 ?- j<!_ ._,.._ �- - - - X RESOLUTION On April 23, 2025, petitioner personally filed an Entry of Appearance with Motion for [Extentionj of Time to File Petition for Review with the Court which was denied in a Resolution dated June 17, 2025, the dispositive portion of which is quoted as follows: WHEREFORE, premises considered, the Court resolves as follows: 1. NOTE counsel of petitioner's Entry ofAppearance; and 2. DENY the Motion for [Extention] of Time to File Petition for Review. SO ORDERED. On May 14, 2025, petitioner personally filed a Petition for Review which was not followed by its electronic filing as indicated in the Records Verification Report dated May 16,

RESOLUTION CTA CASE NO. 11882 2025. For failure to comply with the submission of the electronic copy thereof within twenty-four (24) hours from such filing, this initiatory pleading is deemed not filed pursuant to guideline No. 2, paragraph e of CTA En Bane Resolution No. 8-2024, as amended. Furthermore, considering that the Court has already ruled that it has no jurisdiction over final and executory decisions of the Commissioner of Internal Revenue due to the denial of petitioner's Motion for [Extention] of Time to File Petition for Review, 1 the present Petition for Review is DISMISSED. SO ORDERED. c~�7� CATHERINE T. MANAHAN Associate Justice ~ ~ F.~~f~~ MARIAN Iv'J F. REq~S-rJAJARDO Associate Justice HENRY J.tiNGELES Associate Justice 1 Court Resolution dated June 17, 2025.