COMMISSIONER OF INTERNAL REVENUE v. AEON CREDIT SERVICE (PHILIPPINES) INC.

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC COMMISSIONER OF INTERNAL CTA EB No. 2427 REVENUE, (CTA Case No. 9770) Petitioner, -versus- Present: DEL ROSARIO, PJ, CASTANEDA, JR., UY, RINGPIS-LIBAN, MANAHAN, BACORRO-VILLENA, and MODESTO-SAN PEDRO, JJ. AEON CREDIT SERVICE p~AY21g4a2o~:1 (PHILIPPINES), INC., Respondent. X- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - X RESOLUTION On February 18, 2021, the Court received petitioner's Petition for Review, posted on February 9, 2021. The Court notes that there is no attached Affidavit of Service. Petitioner also did not attach the original/ certified true copy of the decision/resolution appealed from. Aside from the foregoing, the Court finds that the Motion for Extension of Time to File Petition for Review with Notice of Change of Address and the subsequent Petition for Review were both filed out of time. Petitioner Commissioner of Internal Revenue (CIR) is appealing from the Decision dated July 15, 2020 and the Resolution dated January 4, 2021. ""-

RESOLUTION CTA EB No. 2427 Page 2 of3 Based on the records of the Court, the January 4, 2021 Resolution was received by petitioner on January 7, 2021,1 not January 8, 2021, as alleged by the petitioner in his Motion for Extension. Counting fifteen (15) days from January 7, 2021, petitioner had until January 22, 2021, a Friday, within which to file his petition for review or motion for extension. However, the Motion for Extension was posted only on January 25, 2021. Furthermore, an extension of fifteen days from January 22, 2021, would give petitioner until February 6, 2021, a Saturday, to file the petition for review. Thus, the Petition for Review filed on February 9, 2021 is likewise filed late. Even assuming that the January 4, 2021 Resolution was received on January 8, 2021 and the Motion for Extension was timely posted on January 25, 2021, the Petition for Review is still filed late. The additional period of fifteen (15) days is counted from the expiry of the original period, which ended on January 23, 2021, not January 25, 2021, thus, giving petitioner until February 8, 2021 within which to file his petition for review, considering that the deadline, under this set of circumstances, falls on February 7, 2021, which is a Sunday. In either case, the subject Petition for Review is filed late. WHEREFORE, the subject Petition for Review is DISMISSED for being filed late. SO ORDERED. Presiding Justice Q~~C-~.9., JtfANITO C. CASTANE~A, JR. Associate Justice ERL~.UY Associate Justice 1 Docket, CTA Case No. 9770, Vol. III, Notice of Resolution with BIR stamp "Received", p. 996.

RESOLUTION CTA EB No. 2427 Page 3 of3 ~. AJ-(_ ~ MA. BELEN M. RINGPIS-LIBAN Associate Justice I ~;:/~ CATHERINE T. MANAHAN Associate Justice MARIA ~-o.l'U..,. PEDRO