COMMISSIONER OF INTERNAL REVENUE v. ASIA UNITED LEASING & FINANCE CORPORATION

REPUBLIC OF THE PHILIPPINES Court of Tax Appeals QUEZON CITY En Bane COMMISSIONER OF INTERNAL CTA EB NO. 2390 REVENUE, (CTA Case No. 8735) Petitioner, Present: DEL ROSARIO, P.J., CASTANEDA, JR., UY, -versus- RINGPIS-LIBAN, MANAHAN, BACORRO-VILLENA, and MODESTO-SAN PEDRO, JJ. ASIA UNITED LEASING & FINANCE Promulgated: CORPORATION, MAR 10 202f Respondent. X ------------------------------------------------------------------------------------ ----------~--------------------- RESOLUTION For the Court's resolution is petitioner's "Motion for Reconsideration (Re: Resolution dated 12 January 202 1)" ("Motion"), filed on 19 February 2021. In his Motion, petitioner claims to have received the assailed Resolution on 4 February 2021, giving him until 19 February 2021 within which to file a Motion for Reconsideration. A perusal of the records would show, however, that petitioner received said Resolution on 3 February 2021, g iving him until 18 February 2021 within which to file a Motion for Reconsideration. As he filed the instant Motion on 19 February 2021, the same is filed out oftime. WHEREFORE, the instant Motion for Reconsideration is hereby DENIED for being fi led out of time.

RESOLliTION CTA EB NO. 2390 (CTA Case No. 8735) Page 2 of2 SO ORDERED. (On leave) ROMAN G. DEL ROSARIO Presiding Justice a c.~......~ . Q.. JUANI!fO C. CASTANED'A, JR. Associate Justice ER.ftAP.UY Associate Justice ~. ~ 4(___ MA. BELEN M. RINGPIS-LIBAN Associate Justice ~�/- CATHERINE T. MANAHAN Associate Justice - u<.u-VILLENA MARlAR 0-SANPEDRO