COMMISSIONER OF INTERNAL REVENUE v. OILINK INTERNATIONAL CORPORATION

Republic of the Philippines COURT OF TAX APPEALS Quezon City En Bane COMMISSIONER OF INTERNAL C.T.A. EB Case No. 737 REVENUE, (CTA Case No. 6876) Petitioner, Members : ACOSTA, PJ, -versus- CASTANEDA, JR., BAUTISTA, OILINK INTERNATIONAL UY, CORPORATION, CASANOVA, PALANCA-ENRIQUEZ, Respondent. FABON-VICTORINO, MINDARO-GRULLA, and COTANGCO-MANALASTAS , ~~ Pro m ulgat:~ MAY 27 ~ x- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -~~~~ - - - - - - -x RESO LUTION On March 15, 2011, petitioner-Commissioner of Internal Revenue (CIR) filed a "Motion for Extension of Ti me to File Petition for Review", praying for an extension of twenty (20) days from March 16, 2011 or until April 5, 2011 within which to file her Petition for Revi ew. Thus, she filed the instant Petition on April 5, 2011 through registered mail, and the same wa s received by this Court on April 11, 2011. However, records show that thi s Court granted petitioner only fifteen (15) days from March 16, 2011 or until March 31, 20 11 within which to file her Petitioner for Review. The Petitio n for Review was, therefore, filed five (5) days late .

RESOLUTION CTA E.B. Case No. 737 (6876) WHEREFORE, the Petiti on for Review is hereby DISMISSED for having been filed out of time. SO ORDERED . ~(j?�~ ERNESTO D. ACOSTA Presiding Justice g.. (2.a:/'_.u-~-"Q, ~ JUANtTO C. CASTANEoK JR. CAESAR A. CASANOVA Associat e Justice Af--~ 4~-4/- AEsR~~ ~~~sti.cUeY AMELIA R. COTANGCO-MANALASTAS ~~ Associate Justice OLGA PALANCA-ENRIQUEZ Associate Justice ~ N.M ~ ~ G'~ CIELITO N. MINDARO GRULLA Associate Justice