JTKC Land, Inc. v. Commissioner of Internal Revenue

EN BANC [C.T.A. EB CASE NO. 2378. April 27, 2023.] (C.T.A. Case No. 9597) JTKC LAND, INC. , petitioner , vs. COMMISSIONER OF INTERNAL REVENUE , respondent . RESOLUTION MANAHAN , J p : For this Court's Resolution are petitioner's motions as follows: HTcADC 1. Motion for Reconsideration (Re: Decision promulgated on 05 October 2022) , and Omnibus Motion [Attached Supplement to Motion for Reconsideration (Re: Decision promulgated on 05 October 2022)] filed via email on December 1, 2022, and the hard copy thereof was filed on December 2, 2022, with respondent's Opposition to Petitioner's Motion for Reconsideration and Omnibus Motion filed on February 6, 2023; 2. Motion for Time to File Reply (To Respondent's Opposition to Petitioner's Motion for Reconsideration and Omnibus Motion Dated 03 February 2023) filed on February 14, 2023; and 3. Motion to Admit (attached Reply to Opposition to Petitioner's Motion for Reconsideration and Omnibus Motion dated 03 February 2023) filed on February 23, 2023. A brief narrative of the filings of the parties are in order. On October 5, 2022, the Court promulgated a Decision in the above-captioned case. Records show that petitioner received the said Decision on October 12, 2022. Counting fifteen (15) days from October 12, 2022, petitioner had until October 27, 2022 within which to file a Motion for Reconsideration. On October 27, 2022, petitioner filed via electronic mail its Motion for Reconsideration (Re: Decision promulgated on 05 October 2022). On October 28, 2022, petitioner filed ten (10) copies of its Motion for Reconsideration (Re: Decision promulgated on 05 October 2022). CAIHTE On December 1, 2022, petitioner filed via email the Omnibus Motion [Attached Supplement to Motion for Reconsideration (Re: Decision promulgated on 05 October 2022)]. The hard copy thereof was filed on December 2, 2022. On February 6, 2023, respondent filed his Opposition to Petitioner's Motion for Reconsideration and Omnibus Motion. A closer look, however, on the filing of petitioner's Motion for Reconsideration on October 27, 2022, reveals that it was filed at 4:59 p.m. En Banc Resolution No. 4-2021 dated February 24, 2021 provides that the cut-off time for pleadings, motions and other court submissions filed by email shall be at 4:30 p.m. and that pleadings, motions, and other court submissions filed by email after the 4:30 p.m. cut-off time shall be considered as filed on the next working day. 1 Pursuant to said En Banc Resolution, the Motion for Reconsideration filed by petitioner via email on October 27, 2022 at 4:59 p.m. shall be considered filed on October 28, 2022 which is already one day late. WHEREFORE , premises considered, petitioner's Motion for Reconsideration (Re: Decision promulgated on 05 October 2022) is DENIED for being filed out of time. Accordingly, petitioner's Omnibus Motion [Attached Supplement to Motion for Reconsideration (Re: Decision promulgated on 05 October 2022)], Motion for Time to File Reply (To Respondent's Opposition to Petitioner's Motion for Reconsideration and Omnibus Motion Dated 03 February 2023) , and Motion to Admit (attached Reply to Opposition to Petitioner's Motion for Reconsideration and Omnibus Motion dated 03 February 2023) are rendered MOOT . SO ORDERED. (SGD.) CATHERINE T. MANAHAN Associate Justice Roman G. del Rosario, P.J., Erlinda P. Uy, Ma. Belen M. Ringpis-Liban, Jean Marie A. Bacorro-Villena, Maria Rowena Modesto-San Pedro, Marian Ivy F. Reyes-Fajardo, Lanee S. Cui-David and Corazon G. Ferrer-Flores, JJ. , concur. Footnotes 1. " En Banc Resolution No. 4-2021 Pleadings, Motions and Other Court Submissions Filed by Email xxx xxx xxx 2. The cut-off time for pleadings, motions and other court submissions filed by email shall be at 4:30 p.m. which is the same cut-off time for the physical filing of pleadings, motions and other court submissions. Pleadings, motions, and other court submissions filed by email after the 4:30 p.m. cut-off time shall be considered as filed on the next working day ." (emphasis supplied)