CITY OF MANILA, CITY MAYOR, AND CITY TREASURER v. MALAYAN EDUCATION SYSTEM, INC. (FORMERLY KNOWN AS MALAYAN COLLEGES, INC. AND PRESENTLY OPERATING UNDER THE NAME OF MAPUA UNIVERSITY)

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC CITY OF MANILA, CITY CTA EB NO. 2806 MAYOR, AND CITY (CTA AC Case No. 260) TREASURER, Petitioners, Present: DEL ROSARIO, P.J., -versus- RINGPIS-LIBAN, MANAHAN, BACORRO-VILLENA, MODESTO-SAN PEDRO, MALAYAN EDUCATION REYES-FAJARDO, SYSTEM, INC. (FORMERLY CUI-DAVID, KNOWN AS MALAYAN FERRER-FLORES, and COLLEGES, INC. AND ANGELES, JJ. PRESENTLY OPERATING UNDERTHENAMEOFMAPUA Promulgated: UNIVERSITY), Respondent. J }(- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - RESOLUTION On October 20, 2023, the Court issued a Minute Resolution granting petitioners' Motion for Extension of Time [re: Resolution dated 19 September 2023] filed on October 19, 2023, thereby giving petitioners until November 3, 2023 within which to file a Petition for Review before the Court ofTaJC Appeals (CTA) en bane. On November 3, 2023, petitioners filed a Motion for Extension of Time To File Petition for Review praying for an additional time of fifteen (15) days from November 3, 2023, or until November 18, 2023 within which to file a Petition for Review. On November 10, 2023, petitioners filed a Petition for Review. The Court denies the Morion for Extension of Time To File Petition for Review and dismisses the Petition for Review for being filed late. Section 3(b), Rule 8 of the Revised Rules of the Court of Tax Appeals (RRCTA) provides for the period to file an appeal to the CTA en bane, as follows:

RESOLUTION CTA EB No. 2806 Page 2 of3 RuleS PROCEDURE IN CIVIL CASES XXX XXX XXX SEC. 3. Who may appeal; period to file petition. - XXX (b) A party adversely affected by a decision or resolution of a Division of the Court on a motion for reconsideration or new trial may appeal to the Court by filing before it a petition for review within fifteen days from receipt of a copy of the questioned decision or resolution. Upon proper motion and the payment of the full amount of the docket and other lawful fees and deposit for costs before the expiration of the reglementary period herein fixed. the Court may grant an additional period not exceeding fifteen days from the expiration of the original period within which to file the petition for review. (Underscoring ours) Based on the foregoing, the Court may only grant an extension not exceeding fifteen days from the expiration of the original period within which to file the petition for review. To recall, petitioners filed a Motion for Extension of Time [re: Resolution dated 19 September 2023] which was granted in the Court's October 20, 2023 Minute Resolution, thereby granting petitioners until November 3, 2023 within which to file a petition for review. This fifteen-day extension is allowed under the abovequoted provision of the RRCTA. Petitioners then filed a Motion for Extension of Time To File Petition for Review (2nd Motion) on November 3, 2023, praying for an additional 15 days, or a total of 30 days extension, within which to file a Petition for Review. This 2nd Motion prays for an additional period in excess of the additional fifteen (15) days that the Court may grant under Section 3(b), Rule 8 of the RRCTA sans any most compelling reason to justify another extension of fifteen (15) days.1 Thus, petitioners' 2nd Motion is denied. Considering that the additional period to file petition for review expired on November 3, 2023, petitioners' Petition for Review, filed on November 10,2023, is clearly filed out of time. WHEREFORE, petitioners' Motion for Extension of Time To File Petitionfor Review, filed on November 3, 2023, is DENIED. 1 The City of Manila vs. Coca-Cola Bottlers Philippines, Inc., G.R. No. 181845, August 4, 2009; CIR vs. MTI Advance Test Development Corp., CTA EB No. 1989, July 24, 2019.

RESOLUTION CTA EB No. 2806 Page 3 of3 Accordingly, the Petition for Review, filed on November 10, 2023, is DISMISSED for being belatedly filed. SO ORDERED. Presiding Justice \/f}::,\.1. A.-J."" ... -- .. ...........__ MA. BELEN M. RINGPIS-LIBAN Associate Justice {1~'7�~ CATHERINE T. MANAHAN Associate Justice \ JEAN 1vuuy:n ~~fT~-~~ MARIAN rVv~. REYE~-FAJARDO Associate Justice /IHA;n-anl)_ LANEE S. CUI-DAVID Associate Justice c~!~s Associate Justice HENRY ,JfiJ.GEL�8 Associate Justice