OVERSEAS OHSAKI CONSTRUCTION CORP. v. COMMISSIONER OF INTERNAL REVENUE and COURT OF TAX APPEALS

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC OVERSEAS OHSAKI CONSTRUCTION CORP., Petitioner, C.T.A. EB No. 57 -versus- (C .T.A. Case Nos. 6288 & 6317) COMMISSIONER OF INTERNAL REVENUE Present: and COURT OF TAX APPEALS, Acosta , P.J. Castaneda , Jr. Respondents . Bautista , Uy, Casanova , and Palanca-Enriquez, JJ. RESOLUTION BAUTISTA, l: For consideration of the Court En Bane is a Petition for Review filed on December 22 , 2004 , which seeks the reversal of the Decision dated May 19, 2004 and the Resolution dated June 11 , 2004 denying petitioner's Motion for Reconsideration issued by this Court in CTA Case Nos. 6288 & 6317 . Pursuant to Section 11 of R.A. No. 9282 , an Act Expanding the Jurisdiction of the Court of Tax Appeals, in relation to Rule 43 of the 1997 Rules of Civil Procedure , as amended , a party adversely affected by a Resolution of a Division of the Court of Tax Appeals on a motion for reconsideration may file a

RESOLUTION CTA E.B. NO. 57 (CTA Case Nos. 6288 & 63 17) Page 2 of3 petition for review with the Court of Tax Appeals en bane within fifteen (15) days from notice of the denial of petitioner's motion for reconsideration . A perusal of the instant Petition for Review shows that the petition was filed beyond the fifteen-day period . The resolution denying the Motion for Reconsideration was admittedly received by petitioner on September 22 , 2004 . Hence, petitioner had fifteen (15) days from September 22 , 2004 or until October 7, 2004 , within which to file a petition for review. However, the Petition for Review was filed by registered mail only on December 22 , 2004 , or seventy-six days late, way beyond the fifteen -day prescribed period . As such , the Court's decision , dated May 19, 2004 , had long become final and executory, and therefore , this Court en bane has been divested of all authority and jurisdiction to take cognizance of the case or to act on the appeal. WHEREFORE , the present Petition for Review is hereby DENIED DUE COURSE , and accordingly DISMISSED for being filed out of time . 50 ORDERED. We concur: ~(2.~~)9.. Cl-~. ~ 3UANITO c. CASTANEDA, SR. ERNESTO D. ACOSTA Associate Justice Presiding Justice

RESOLUTION CTA E.B. NO. 57 (CTA Case Nos. 6288 & 6317) Page 3 of3 E~.UY ~ Asso � e Justice CAESAR A. CASANOVA Associate Justice ~.~~ ~~~ OLGA PALANCA-ENRlQJJEZ Associate Justice