Commissioner of Internal Revenue v. China State Philippines Construction Corp.

EN BANC [C.T.A. EB CASE NO. 1558. June 7, 2018.] (C.T.A. Case No. 8522) COMMISSIONER OF INTERNAL REVENUE , petitioner , vs . CHINA STATE PHILIPPINES CONSTRUCTION CORPORATION (Formerly: China State (Phils.) Construction Engineering Corporation) , respondent . RESOLUTION On March 9, 2018, petitioner filed his Motion for Reconsideration (Re: Decision promulgated on 08 February 2018). On April 2, 2018, the Court En Banc issued a Resolution ordering respondent to file its comment within ten (10) days from notice. Thereafter, upon submission of the requisite comment or the lapse of the period for filing the same, the incident shall be deemed submitted for resolution of the Court En Banc . Record shows that the Resolution was received by counsel for respondent on April 18, 2018. Thus, respondent had until April 30, 2018 1 within which to file its comment. On April 30, 2018, respondent filed Motion for Extension of Time (To File Comment on Petitioner's Motion for Reconsideration) ("MotEx") which states that while a draft of its comment has already been prepared, due to extreme pressure of work in other equally important and urgent cases, respondent is constrained to request for an extension of ten (10) days from April 28, 2018 within which to file its comment. Respondent also states that the MotEx is being filed in good faith, without intention to delay the early disposition of the case; and that the same will not prejudice the substantial rights of the adverse party, and is consistent with proper administration of justice. Thus, respondent requests that it be granted an extension of ten (10) days from April 28, 2018, or until May 8, 2018, within which to file its comment. The Court is not precluded from exercising leniency. Accordingly, respondent's Motion for Extension of Time (To File Comment on Petitioner's Motion for Reconsideration) is hereby GRANTED . As prayed for, respondent is given a period of ten (10) days from April 28, 2018 or until May 8, 2018 , within which to file its comment. On May 8, 2018, respondent filed its Comment (Re: Petitioner's Motion for Reconsideration dated 7 March 2018). The same was received by this Court on May 17, 2018. WHEREFORE , in view of the foregoing, petitioner's Motion for Reconsideration (Re: Decision promulgated on 08 February 2018) filed on March 9, 2018 is now DEEMED SUBMITTED for resolution of the Court En Banc , pursuant to the Resolution dated April 2, 2018. SO ORDERED . Roman G. Del Rosario, P.J., Juanito C. Castaeda, Jr., Lovell R. Bautista, Erlinda P. Uy, Caesar A. Casanova, Esperanza R. Fabon-Victorino, Cielito N. Mindaro-Grulla and Catherine T. Manahan, JJ. , concur. Ma. Belen M. Ringpis-Liban, J. , is on leave. Footnotes 1. April 28, 2018 fell on a Saturday.