PERPETUAL SUCCOUR HOSPITAL OF CEBU, INC. v. COMMISSIONER OF INTERNAL REVENUE (formerly EB UDK 022)

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC PERPETUAL SUCCOUR CTA EB No. 2128 HOSPITAL OF CEBU INC., (CTA Case No. 9 16 6) Petitioner, Present: -versus- DEL ROSARIO, PJ, CASTANEDA, JR., UY, F A B O N-V I C T O R I N O , MINDARO -GRULLA, RINGPIS-LIBAN, MANAHAN, BACORRO-VILLENA, a nd MODESTO-SAN PEDRO, JJ. COMMISSIONER OF Promulgated: INTERNAL REVENUE, Respondent. NOV 0 8 2019 ~ -,.~ . /S - - X- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -~ - : X R E S 0 L UTI 0 N On September 12, 2019, petitioner filed a Motion for Extension of Time to File Petition for Review praying for additional fifteen (15) days from September 20 , 2019 or until October 5, 2019 within which to file its Petition for Review. Considering that October 5, 2019 falls on a Saturday, petitioner had until October 7 , 2019 to file the same. On October 7, 2019, petitioner sent its Petition for Review by private courier (LBC) . The Court received the Petition for Review on October 10, 2019. On October 18, 2019, petitioner filed a Manifestation explaining the circumstances which caused the delay in the

RESOLUTION CTA EB No. 2128 Page 2 of3 filing of its Petition for Review. The same was NOTED by the Court. Nonetheless, in Philippine National Bank v. Commissioner of Internal Revenue, the Supreme Court reiterated the established rule that the date of delivery of pleadings to a private letter-forwarding agency, such as LBC, is not to be considered as the date of filing thereof in court. In such cases, the date of actual receipt by the court is deemed the date of filing of the pleading. 1 WHEREFORE, considering that the subject Petition for Review is filed beyond the extended period, the same is hereby DISMISSED. SO ORDERED. Presiding Justice 9.-<~C. ~~~:!_. Jlf'ANITO C. CASTANEDA, JR. Associate Justice ERL~P.UY Justice ON LEAVE CIELITO N. MINDARO-GRULLA Associate Justice ~. ~ /'--' MA. BELEN M. RINGPIS-LIBAN Associate Justice 1 G.R. No. 172458, December 14, 2011.

RESOLUTION CTA EB No. 2128 Page 3 of3 ~~f'. .I'P-'~- CATHERINE T. MANAHAN Aossociate Justice