PEOPLE OF THE PHILIPPINES v. RICHELLE SORIANO LEONARDO (At Large), No.28 Masalipit Street, San Miguel, Meycauayan, Bulacan, and or No.6 Fatima Street, Maryville Townhomes, Saluysoy, Meycauayan, Bulacan

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY THIRD DIVISION PEOPLE OF THE CTA Criminal Case No. 0-300 Pl ain tiff, (1.5. No. XVI-INV-llK-00449) PHILIPPINES, For: Violation of Section 255 of the NIRC of 1997, as amended. -versus- RICHELLE SORIANO Members: LEONARDO MANAHAN, Chairperson, REYES-FAJARDO, and (At Large), ANGELES,JL No. 28 Masalipit Street, San Miguel Meycauayan, Bulacan, and/ or No. 6 Fatima Street, Maryville Townhomes, Saluysoy, Meycauayan Promul~ted : Bulacan Accused. JAN 1 I 2025 ' ?- - - .- ----- -1-1;- -c.-;o- O- t-� )( - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - _- .-. . - -)( - RESOLUTION On September 17, 2024, the Court issued a Resolution, dismissing the case in the following fashion: WHEREFORE, CTA Criminal Case No. 0-300 is withdrawn from the archives and accordingly DISMISSED for lack of jurisdiction. SO ORDERED. On October 4, 2024, the prosecution filed an Omnibus Motion (1. For Reconsideration of the Resolution dated September 17, 2024; and 2. To Allow Amendment of the Information) . In its motion, the prosecution alleged that it has fifteen (15) days from receipt of the

RESOLUTION CTA Criminal Case No. 0-300 Page 2 of3 Resolution, or until October 4, 2024, to file a Motion for Reconsideration. The instant Motion must be denied. Item III (2)(c) of the Revised Guidelines for Continuous Trial of Criminal Cases provides: III. Procedure XXX XXX XXX 2. Motions XXX XXX XXX (c) Meritorious Motions. - Motions that allege plausible grounds supported by relevant documents and/ or competent evidence, except those that are already covered by the Revised Guidelines, are meritorious motions, xxx: XXX XXX XXX The motion for reconsideration of the resolution of a meritorious motion shall be filed within a non-extendible period of five (5) calendar days from receipt of such resolution, xxx. Motions that do not conform to the requirements stated above shall be considered unmeritorious and shall be denied outright. (emphasis supplied) From the foregoing, the party aggrieved by the Resolution of the Court is conferred a non-extendible period of five (5) calendar days, reckoned from receipt thereof, within which to file a motion for reconsideration, lest the same shall be denied. As admitted,1 the prosecution received the Resolution dated September 17, 2024, dismissing the present case, on September 19, 2024. Consistent with the above rule, the prosecution had a non- extendible period of five (5) calendar days from September 19, 2024 or until September 24, 2024 to seek reconsideration of the adverse ruling. The prosecution's 1\tfotion for Reconsideration having been 1 Page 2, Paragraph No.7, Prosecution's O mnibus Motion.

RESOLUTION CTA Criminal Case No. 0 -300 belatedly filed only on October 4, 2024, the Court is left with no other recourse but to deny the same. WHEREFORE, the Omnibus Motion (1. For Reconsideration of the Resolution dated September 17, 2024; and 2. To Allow Amendment of the Information) filed on October 4, 2024 is DENIED. SO ORDERED. C,4.-,./-;. ,4L,.~~~t..A...~.t.-- cATHERINE T. MANAHAN Associate Justice ~ ~ f"~--fa1~ MARIAN I~ F. REYES~FA(ARDO Associate Justice HENRY '~NGELES Associate Justice