COMMISSIONER OF INTERNAL REVENUE v. ERLINDA ABACAN, doing business under the firm BRISTOL SHOES

REPUBLIC OF THE PHILIPPINES Court ofTax Appeals QUEZON CITY En Bane COMMISSIONER OF INTERNAL CTA EB NO . 2296 REVENUE, (CTA Case No. 8814) Petitioner, Present: DEL ROSARIO, P.J ., CASTANEDA, JR., -versus- UY, R ING P IS-LIBAN, MANAHAN, BACORRO-VILLENA, and MODESTO-SAN PEDRO, JJ ERLINDA ABACAN, doing business Promulgated: under t he fi rm na me BRISTOL SHOES, JAN l g 20~ 2 Respondent. X --------------------------------------------------------------------------------------------~-------------- X ~.'/f/ ,.._, R ES OL U TIO N Before the Court is petitioner's "Compliance with Manifestation," filed via registered mail on 3 December 2020. Petitioner filed the instant Petition for Review on 29 July 2020. However, on 10 September 2020, the Court En Bane directed him to file an Amended Verification and Certification, as the attached "Verification and Certification" was not compliant with Sections 4 and 5 ofRule 7 ofthe 1997 Rules ofCivil Procedure as amended by A.M. No. 19-10-20-SC. Petitioner partially complied with this directive in his "Compliance," filed on 23 September 2020. The attached "Verification and Certification Against Forum Shopping," however, was still not fully compliant with the aforementioned rules. Thus, in a Resolution promulgated on 8 October 2020, the Court gave petitioner ten (1 0) days from notice within which to submit a fully compliant Amended Verification and Certification. The records show that petitioner's Legal Division received said Resolution on 27 October 2020, giving petitioner until 6 November 2020 within which to file his compliance. As petitioner filed his "Compliance with Manifestation" on 3 December 2020, or more than a month after receiving the Court's Resolution, the "Compliance" is fi led out of time.

RESOLUTION CTA EB NO 2296 (CTA Case No. 8814) Page 2 of2 WHEREFORE, the instant Petition is hereby DISMISSED for petitioner's Compliance being filed out of time. SO ORDERED. Presiding Justice ~'"I; C. Q...?'-~ /~. Jf:fANITO C. CASTANEDA, JR. Associate Justice ER~P.UY Associate Justice ~ ~ ././~ MA. BELEN M. RINGPIS-LIBAN Associate Justice ~'~~~���~~~----- CATHERINE T. MANAHAN Associate Justice ' JEAN 1UAKII'.fl".: MARIA 6{�fa~~AN PEDRO