BOHOL LIGHT COMPANY, INC. v. THE CITY OF GOVERNMENT OF TAGBILARAN AND THE CITY TREASURER OF TAGBILARAN

~� REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC BOHOL LIGHT COMPANY, INC., CTA EB NO. 3153 Petitioner, (CTAAC No. 288) Present: -versus- RINGPIS-LIBAN, Acting P.J., MANAHAN, BACORRO-VILLENA, MODESTO-SAN PEDRO, REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, and ANGELES, JJ. THE CITY GOVERNMENT OF TAGBILARAN AND THE CITY TREASURER OF TAGBILARAN, Respondents. Promulgated: ~~J~ ~ - ~. ) ( - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - RESOLUTION On May 21, 2025, petitioner filed a Motion for Extension of Time to File Petition for Review. The Court issued a Minute Resolution dated May 22, 2025 granting petitioner a non-eJCtendible period of fifteen (15) days from May 21, 2025, or until June 5 , 2025, within which to file its Petition for Review, subject to the conditions that the Motion was filed on time and compliant with CTA En Bane Resolution Nos. 8-2024 and 1-2025. The Court notes that petitioner failed to electronically file its Motion for Extension of Time to File Petition for Review within twenty-four (24) hours from the filing of the paper copies.1 Thus, pursuant to CTA En Bane Resolution No. 8-2024, the said motion 1 Records Verification Report dated J une 2, 2025.

.. RESOLUTION CTA EB No. 3153 (CTAAC No. 288) Page 2 of3 is deemed not filed. Accordingly, the Petition for Review posted by petitioner on June 5, 2025 was filed out of time. Even if the rules were relaxed and the paper copies of the Petition for Review were deemed timely filed, petitioner electronically filed the PDF copy of the Petition on June 10, 2025 which was more than twenty-four (24) hours from the filing of the paper copies of said Petition. Therefore, the Petition for Review is also deemed not filed due to petitioner's failure to electronically file the PDF copy of the said Petition within twenty-four (24) hours from the filing of the paper copies in accordance with Court of Tax Appeals En Bane Resolution No. 8-2024. WHEREFORE, in view of the foregoing, the Petition for Review is dismissed for being filed out of time. SO ORDERED. ~. 4lt.~ -'I - MA. BELEN M. RINGPIS-LIBAN Associate Justice ~� T-.4-.-.�..6~- CATHERINE T. MANAHAN Associate Justice MARIA PEDRO M~ ARI~ AN ~f F--. REY~ ES-~ ~XJ~ ARDO Associate Justice

� RESOLUTION CTA EB No. 3153 (CTAAC No. 288) Page 3 of3 r.JlfA.ttu_.IvAtAutlfil-{QDJAVID Associate Justice s HENRj)P.ANGELES Associate Justice