COMMISSIONER OF INTERNAL REVENUE v. GETZ PHARMA (PHILS.), INC.

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS Quezon City ENBANC COMMISSIONER OF CTA EB NO. 2106 INTERNAL REVENUE, (CTA CASE NO. 8728) Petitioner, Present: - versus - DEL ROSARIO, P.J., CASTANEDA, JR., UY, FABON-VICTORINO, MINDARO-GRULLA, RINGPIS-LIBAN , MANAHAN, BACORRO-VILLENA, and, MODESTO-SAN PEDRO, JJ. GETZ PHARMA (PHILS.), INC., Promulgated: Respondent. SEP 16 2019 ?_�'_ ?- ~::ii;;~- ~- ~ X - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - i_ii ~ RESOLUTION The Court En Bane is in receipt of the Petition for Review filed by petitioner Commissioner of Internal Revenue (CIR) on 13 August 2019. Acting thereon and dispensing the need of a comment from respondent Getz Pharma (Phils.), Inc. (GPPI), it is hereby DENIED due course on the following grounds: 1. Failure of petitioner CIR to file his Petition for Review within the extended period allowed by the Court in its 30 July 2019 Resolution , which gave him only until 09 August 2019 to file his petition thus, the same was filed out of time;

RESOLUTION CTA EB No. 2106 (CTA Case No. 8728) CIR v. Getz Pharma (Phils.), Inc. X----------------------------- X 2. Non-compliance with Rule 8, Section 11 of the Revised Rules of the Court of Tax Appeals, for absence of the requisite Motion for Reconsideration on the Special Third Division's 12 March 2019 Decision in CTA Case No. 8728 entitled Getz Pharma (Phils.), Inc. v. Commissioner of Internal Revenue; and, 3. The assailed 12 March 2019 Decision of the Special Third Division, which is the subject of CIR's present Petition for Review, has attained finality and an Entry of Judgment was ordered on 05 July 2019. Accordingly, this Petition for Review is DISMISSED. SO ORDERED. Presiding Justice .9<-t!HM�t;;. c. Cl..t-a.......~/ Q_ (On Le2ve) JUANITO C. CASTANEDA/JR. ERLINDA P. UY Associate Justice Associate Justice ociate Justice ~ N. M,.:~- c~ Qk. ~ 4'-- CIELITO N. MINDARO-GRULLA Associate Justice MA. BELEN M. RINGPIS-LIBAN Associate Justice c 7- ... ~� ~:-,. ~- .4-� CATHERINE T. MANAHAN Associate Justice SECTION l. Review of cases in the Court en bane. - In cases falling under the exclusive appellate jurisdiction of the Court en bane, the petition for review of a decision or resolution of the Court in Division must be preceded by the filing of a timely motion for reconsideration or new trial with the Division.

RESOLUTION CTA EB No. 2106 (CTA Case No. 8728) CIR v. Getz Pharma (Phils.), Inc. X----------------------------- X