PLANEX T&M, INC. v. BUREAU OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY THIRD DIVISION \ PLANET T&M, INC. CTA CASE NO. 11833 Petitioner, Members: -versus- MANAHAN, Chairperson, REYES-FAJARDO, and ANGELES, JJ. BUREAU OF INTERNAL Promulgated: REVENUE, Respondent. 0CT 1 5 2025 x------- ------------ -- -- ----c-.- -- - -----(t-/-: 1-'1--n-�,-..,--. --- -x RESOLUTION On March 27, 2025, petitioner filed a Motion for Extension of Time to file Petitionfor Review praying that it be granted an extension of fifteen (15) days from March 27, 2025 or until Apriln, 2025 within which to file its Petition for Review. However, petitioner did not electronically file the PDF copy of the said Motion within twenty-four (24) hours from the filing of the paper copies of said Petition.1 As such, the Motion for Motion for Extension of Time to file Petition for Review is deemed not filed due to petitioner's failure to electronically file the PDF copy of the said Petition within twenty-four (24) hours from the filing of the paper copies in accordance with Court of Tax Appeals En Bane Resolution No. 8-2024. Consequently, the Petition for Review filed by petitioner on Apriln, 2025 was filed out of time. Assuming arguendo that the Petition for Review was timely filed, petitioner nonetheless failed to electronically file the PDF copy of the Petition within twenty-four (24) hours from the filing of the paper copies of said Petition.2 1 Records Verification Report dated April 7, 2025. 2 Records Verification Report dated April28, 2025

RESOLUTION CTA CASE NO. 11833 Page 2 of2 Accordingly, the Petition for Review is likewise deemed to not have been filed due to petitioner's non-compliance with the requirement to electronically file the PDF copy of the said Petition within twenty-four (24) hours from the filing of the paper copies in accordance with Court of Tax Appeals En Bane Resolution No. 8-2024. WHEREFORE, in view of the foregoing, the Petition for Review is denied for being belatedly filed. SO ORDERED. c~,T-~ CATHERINE T. MANAHAN Associate Justice ~ ~ .p ~JAh - f44~ MARIAN NiJF. RE)iS-FAjARDQ Associate Justice HENRY ~~GELES Associate Justice