FIRST DIVISION
[G.R. No. 209594. March 11, 2015.]
CHEVRON HOLDINGS, INC. [FORMERLY CALTEX (ASIA) LIMITED], petitioner, vs.COMMISSIONER OF INTERNAL REVENUE, respondent.
NOTICE
Sirs/Mesdames :
Please take notice that the Court, First Division, issued a Resolution datedMarch 11, 2015which reads as follows: HTcADC
"G.R. No. 209594 (Chevron Holdings, Inc. [formerly Caltex (Asia) Limited] v. Commissioner of Internal Revenue).
After a judicious review of the records, the Court resolves to DENY the petition and AFFIRM the May 7, 2013 Decision 1 and the September 27, 2013 Resolution 2 of the Court of Tax Appeals (CTA) En Banc in CTA EB Case No. 837 for failure of Chevron Holdings, Inc. [formerly Caltex (Asia) Limited] (petitioner) to sufficiently show that the CTA En Banc committed any reversible error in denying its judicial claim for refund of unutilized input value-added tax (VAT) in the amount of P26,933,760.40 for being filed out of time.
As correctly ruled by the CTA En Banc, the inaction of respondent Commissioner of Internal Revenue (CIR) on petitioner's administrative claim within the 120-day period, computed from May 17, 2006, was deemed a denial thereof. To this extent, petitioner had 30 days from the expiration of the said period on September 14, 2006, or until October 14, 2006, within which to file its judicial claim before the CTA. Unfortunately, petitioner only filed the same on April 20, 2007, or 188 days reckoned from the lapse of the 120-30-day period which, thus, rendered, the CIR's denial of its claim final and unappealable.
SO ORDERED."
Very truly yours,
(SGD.) EDGAR O. ARICHETADivision Clerk of Court
Footnotes
1. Rollo, pp. 130-145. Penned by Associate Justice Cielito N. Mindaro-Grulla with Presiding Justice Roman G. Del Rosario and Associate Justices Juanito C. Castañeda, Jr., Lovell R. Bautista, Erlinda P. Uy, Caesar A. Casanova, Esperanza R. Fabon-Victorino, and Amelia R. Cotangco-Manalastas, concurring.
2. Id. at 146-150. Penned by Associate Justice Cielito N. Mindaro-Grulla with Presiding Justice Roman G. Del Rosario and Associate Justices Juanito C. Castañeda, Jr., Lovell R. Bautista, Erlinda P. Uy, Caesar A. Casanova, Esperanza R. Fabon-Victorino, Amelia R. Cotangco-Manalastas, and Ma. Belen M. Ringpis-Liban, concurring.