COMMISSIONER OF INTERNAL REVENUE v. FORD GROUP PHILIPPINES, INC.

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC COMMISSIONER OF CTA EB NO. 2804 INTERNAL REVENUE, (CTA Case No. 10288) Petitioner, Present: -versus- DEL ROSARIO, P.J., RINGPIS-LIBAN, MANAHAN, BACORRO-VILLENA, MODESTO-SAN PEDRO, REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, and ANGELES, JJ. On February 07, 2024, the Court required petitioner to explain why the Petition for Review should not be dismissed and to address the observed deficiencies in the Petitions for Review filed personally on November 3, 2023 and through electronic mail on October 31, 2023. On February 19, 2024, petitioner filed a Manifestation with Profuse Apologies explaining that petitioner's counsel was of the honest belief that she properly filed through electronic mail the instant Petition for Review with proper signatures, explanation, verification and certification of non-forum shopping, and with scanned copies of the assailed decision and resolution. Petitioner further states that the filing of the unsigned Petition for Review via electronic mail was due to inadvertence that may be attributed to the inordinate volume of work besetting petitioner's counsel, together with preparation of other equally important pleadings and attendance at hearings. Petitioner further prays that the Court admit the Petition for Review together with the Compliance dated November 3, 2023, so

RESOLUTION CT A EB No. 2804 that judgment may be rendered on the merits of the case and not on mere technicalities. The Court finds petitioner's explanation insufficient to warrant the relaxation of the rules. On March 14, 2023, Court of Tax Appeals (CTA) En Bane Resolution No. 3-2023 was issued, allowing the filing of pleadings, motions or other court submissions by email and providing guidelines therefor. On April 11, 2023, the Supreme Court En Bane issued Guidelines on Submission of Electronic Copies of Pleadings and Other Court Submissions Being Filed Before the Lower Courts Pursuant to the Efficient Use of Paper Rule,1 governing the electronic transmittal of copies in PDF of pleadings and other court submissions before all lower courts, including the CTA. The said Guidelines were published on August 13, 2023 and became effective on August 27, 2023. Its application shall be mandatory by Aprils, 2024.2 The Guidelines specifically state: s. Electronic file format. - The PDF copy of the primary pleading or court submission must be separated from the electronic copies in PDF of any accompanying additional documents, each of which must be contained in their own PDF files. XXX If the primarv manner of filing is through electronic transmission, the form and substance of the contents of the PDF copy, as first filed, shall be controlling. xxx (underscoring supplied) Thus, petitioner was well aware of the requirements for electronic filing, when the instant Petition for Review was filed via email on October 31, 2023. To recall, petitioner's period to file the Petition for Review was extended up to October 28, 2023, which was a Saturday, and October 30, 2023 was declared a special non-working day. A perusal of the Petition for Review, filed through email, shows that said Petition for Review is unsigned, without Verification and Certification of Non-Forum Shopping, and without scanned copies of the assailed Decision or Resolution. I A.M. Nos. 10-3-7-SC and 11-9-4-SC, Aprilll, 2023. ' Ibid., Clause 11.

RESOLUTION CTA EB No. 2804 Page 3 of4 Section 3, Rule 7 of the 2019 Amendments to the 1997 Rules of Civil Procedure3 requires that every pleading must be signed by the party or counsel representing said party. Further, a pleading that lacks the required verification shall be treated as an unsigned pleading, 4 and, the failure to comply with the requirements of certification against forum shopping shall not be curable by mere amendment, but shall be cause for the dismissal of the case.s Based on the foregoing, the unsigned Petition for Review, without Verification and Certification of Non-Forum Shopping, and, without the required attachments, was not validly filed. Having chosen to file his Petition for Review through email as the primary manner of filing, the attached PDF copy of the Petition for Review is controlling. Petitioner's subsequent Compliance on November 3, 2023, submitting the paper copies of the Petition of Review, with the signature and required attachments, does not correct the invalid filing through email, precisely because the PDF copy filed via email is controlling. Neither can this Court consider the filing of the paper copies on November 3, 2023 as the filing date of petitioner's appeal, since by that time, the period to appeal has already lapsed. As often stated, the right to appeal is not a constitutional right but a mere statutory privilege, anyone who seeks to invoke such privilege must comply with the applicable rules; otherwise, the right to appeal is forfeited. 6 WHEREFORE, the instant Petition for Review IS DISMISSED for being improperly and untimely filed. SO ORDERED. Presiding Justice 3 A.M. No. 19-l 0-20-SC, as adopted by the Court of Tax Appeals in En Bane Resolution No. 9-2020. 4 Section 4, Rule 7, 2019 Amendments to the 1997 Rules of Civil Procedure. s Section 5, Rule 7, 2019 Amendments to the 1997 Rules of Civil Procedure. 6 Agravante v. Commission on Elections, et al., G.R. No. 264029, August 8, 2023.

RESOLLTION CTA EB No. 2804 Page 4 of4 ~ ~ --7- '----- MA. BELEN M. RINGPIS-LIBAN Associate Justice CATHERINE T. MANAHAN Associate Justice 'C ~~F4A-~�~ IV#. MARIAN RErtS-FAJ'ARDO Associate Justice ~~A LANEE S. CUI-DAVID Associate Justice HENRY ~GELES Associate Justice