ALBERTO LIM TANGSO/A.L. ELECTRICAL SHOP & PARTS SUPPLY v. COMMISSIONER OF INTERNAL REVENUE

I "' REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC ALBERTO LIM TANGSO/ CTA EB NO. 3018 A.L. ELECTRICAL SHOP & PARTS SUPPLY, (CTA CASE NO. 10367) Petitioner, Present: -versus- DEL ROSARIO, P.J., RINGPIS-LIBAN, MANAHAN, BACORRO-VILLENA, MODESTO-SAN PEDRO, REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, and ANGELES, JJ. COMMISSIONER OF Promulgated: AUG 18 2025 xI-N_T_E_R_N_A_L__R_E_V_EN-~UeE~~,~n_d~~t~ ________ d�~.1/?'!"X: RESOLUTION On April 10, 2025, petitioner was dir~cted to file the email/ soft copy of its Motion for Extension filed on October 25, 2024 with a reminder that failure to do so will result of such pleading "deemed as not filed" pursuant to CTA En Bane Resolution No. 8-2024. However, per Records Verification Report dated June 2, 2025, it was found out that petitioner still failed to send the email/ soft copy of said Motion for Extension. Thus, the filing of Petition for Review by petitioner on November 8, 2024 was beyond the prescribed period. ~

�I RESOLUTION CTA EB No. 3018 WHEREFORE, premises considered, petitioner's Petition for Review is hereby DISMISSED for lack of jurisdiction. SO ORDERED. Presiding Justice ~. ~ ...,'-- MA. BELEN M. RINGPIS-LIBAN Associate Justice /~ ' � 7- A~u,...cA..,.-I..t~- - - CATHERINE T. MANAHAN Assoc�e Justice ' ~ ~f.~-F~~ MARIAN I"VfJF. RE-iJES-FAJARDO Associate Justice btulhlfZ LANEE s. CUI-DAVID Associate Justice RES HENRY )/flNGELES Associate Justice