COMMISSIONER OF INTERNAL REVENUE v. ATR KIM ENG FINANCIAL CORPORATION

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC COMMISSIONER OF INTERNAL C.T.A. EB No . 116 REVENUE (C.T.A. Case Nos. 5598) Petitioner, -versus- Present: Acosta, P.J. ATR KIM ENG FINANCIAL CORP. Castaneda, Jr., Respondent. Bautista, Uy, Casanova, and Palanca-Enriquez, JJ. /1J 1(A Promulgated : ~ JJ .. r~-J......._ NOV 2 2 2{)05 v~n x- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - x RESOLUTION Considering the Resolution of this Court dated September 15, 2005 granting petitioner a final and non-extendible period of fifteen (15) days or until September 21, 2005 to file petition for review, and Resolution dated October 11, 2005, denying petitioner's "Fi nal Motion for Extension of Time to File Petition for Review" for lack of compelling reason to extend time pursuant to Rule 43, Section 4 of the Revised Rules of Court; the Motion to Admit Petition for Review filed on October 6, 2005 is hereby DENIED . ACCORDINGLY, the attached petition for review is hereby EXPUNGED from the records. With this denial, the assailed Decision dated April 21, 2005 and Resolution dated August 15, 2005, have already become final and executory.

!O�JOU 'T!O\. ['.IJ ..\n. I It, r -;-;y,c;, f><::�' _' :,; 2 SO ORDERED. ~ \;- CL,__ ERNESTO D. ACOSTA Presiding Justice ~kG- . a.T-~ Q, fUANITO...C. CASTANEDA, )If. -, Associate Justice CAESAR A. CASANOVA Associate Justice