COMMISSIONER OF INTERNAL REVENUE v. INTERGRAPH PROCESS & BUILDING SOLUTIONS PHILIPPINES INC.,

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS Quezon City ENBANC COMMISSIONER OF CTA EB NO. 2160 INTERNAL REVENUE, (CTA Case No. 9454) Petitioner, Present: -versus- DEL ROSARIO, P.J. , CASTANEDA, JR., UY, FASON-VICTORINO, Ml NDARO-GRU LLA, RINGPIS-LIBAN, MANAHAN, BACORRO-VILLENA, and MODESTO-SAN PEDRO, JJ. INTERGRAPH PROCESS & Promulgated: BUILDING SOLUTIONS PHILIPPINES INC., DEC27 2019 Respondent. X------------------------------------------------X RESOLUTION In a Resolution dated 22 October 2019, upon motion of petitioner Commissioner of Internal Revenue (CIR), the Court granted a non-extendible period of fifteen (15) days from 11 October 2019 or until 26 October 2019, within which to file the Petition for Review. However, per Records Verification Report dated 22 November 2019, the CIR failed to do so. Well-settled is the rule that the right to appeal is merely statutory and the one who seeks to avail of it must comply with the statute or rules.1 The requirements for perfecting an appeal within the reglementary period specified in the law must be strictly followed as they are considered as indispensable interdictions against needless Apex Mining Co., Inc. v. Commissioner ofInternal Revenue eta/. , G.R. No. 122472,20 October 2005.

RESOLUTION CTA EB No. 2160 (CTA Case No. 9454) CIR v. lntergraph Process & Building Solutions Philippines Inc. X---------------------------------------------- X delays. Moreover, the perfection of an appeal in the manner and within the period set by law is not only mandatory but jurisdictional as well. 2 WHEREFORE, with the foregoing, this case is hereby DISMISSED. SO ORDERED. Presiding Justice 9. c....o...r~--;,t.. ~. ER~P.UY JUANffO C. CASTANEDA: aR. Associate Justice Associate Justice Ci,cio'N. M~~-b~ ' CIELITO N. MINDARO-GRULLA Associate Justice ~. ~ .;<1 ~ / '~....,,' ?</.tc� ..4.... MA. BELEN M. RINGPIS-LIBAN CATHERINE T. MANAHAN Associate Justice Associate Justice ... JEAN MAR~CCiRRO-VILLENA ~j;; Justice Id.