COMMISSIONER OF INTERNAL REVENUE v. SOUTHERN LUZON DRUG CORPORATION

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC COMMISSIONER OF INTERNAL CTAEB N0.1991 REVENUE, (CTA Case No. 8941) Petitioner, Present: DEL ROSARIO, P.j., CASTANEDA, JR., -versus - UY, FABON-VICTORINO, MINDARO-GRULLA, RINGPIS-LIBAN, and MANAHAN, JJ. SOUTHERN LUZON DRUG CORPORATION, Promulgated: MAR 13 2019 Respondent. - # ' X- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - .._3~~"'?' ~ RESOLUTION On December 04, 2018, the Court in Division issued a Resolution 1 denying Petitioner's "Motion for Reconsideration (Decision dated 7 September 2018)" for lack of merit. Records show that counsel for Petitioner received the Resolution on December 07, 2018,2 thus Petitioner had until December 27, 20183 within which to file his Petition for Review with the Court En Bane. Petitioner flied on J anuary 10, 2019 a "Motion to Admit Petition for Review" praying that the attached "Petition for Review" be admitted in the interest of justice.4 It is settled that the perfection of an appeal in the manner and within the period set by law is not only mand atory, but jurisdictional, and failure of a party to perfect an appeal within the period fixed by law renders the judgment final and executory. Once a decision attains finality, it becomes the law of the case and no Court has the power to revise, review, change or alter the same. Since Rollo, pp. 36-38. 2 Id., at p. 35. 3 The fifteen-day period within which to file ended on December 22, 2018. The next working day after said date is on December 27, 2018. 4 Rollo, pp. 1-11.

RESOLUTION CTA EB NO. 1991 (CTA Case No. 8941) Petitioner's "Petition for Review" was filed after the period provided for under the rules, its dismissal, for being flied out of time, is in order. WHEREFORE, Petitioner's "Motion to Admit Petition for Review" is DENIED. The instant case is DISMISSED for lack of jurisdiction for failure by Petitioner to file its "Petition for Review" within the fifteen-day reglementary period under Section 3(b), Rule 8 of the Revised Rules of the Court of Tax Appeals (RRCTA). SO ORDERED. Presiding Justice o_ c .Q..Y---..-o4 , Q . E$P.UY JUANYfO C. CASTANEDK,JR. Associate Justice Associate Justice ~. ~Qc~ ~-- ~..- ~ N.lvt'-'~. '-~ MA. BELEN M. RINGPIS-LIBAN CIELITO N. MINDAR0-5RULLA Associate Justice Associate Justice ~~~~ CATHERINE T. MANAHAN Associate Justice