Commissioner of Internal Revenue v. Hopewell Power (Philippines) Corp.

FIFTH DIVISION [CA-G.R. SP No. 50242. February 24, 1999.] COMMISSIONER OF INTERNAL REVENUE , petitioner , vs . HOPEWELL POWER (PHILIPPINES) CORPORATION , respondent . R E S O L U T I O N VASQUEZ , JR. , J p : Section 4 of Rule 43 of the 1997 Rules of Civil Procedure provides: "SECTION 4. Period of appeal . The appeal shall be taken within fifteen (15) days from notice of the award, judgment, final order or resolution, or from the date of its last publication, if publication is required by law for its effectivity, or of the denial of the petitioner's motion for new trial or reconsideration duly filed in accordance with the governing law of the court or agency a quo . Only one (1) motion for reconsideration shall be allowed. Upon proper motion and the payment of the full amount of the docket fee before the expiration of the reglementary period, the Court of Appeals may grant an additional period of fifteen (15) days within which to file the petition for review . No further extension shall be granted except for the most compelling reason and in no case to exceed fifteen (15) days ." (Emphasis supplied) Appropriately, finding "heavy pressure of work and lack of material time" (already used in the first extension), not compelling enough to justify petitioner's request for a second fifteen (15) days additional period, the Motion For a Second Extension of Time (Re: Petition for Review) dated January 27, 1999, is DENIED and this case ordered DISMISSED, for failure of the petitioner to file the announced Petition For Review within the extended period granted it. SO ORDERED. Garcia and Regino, JJ . , concur.