SECOND DIVISION
[G.R. No. 237078. April 16, 2018.]
COMMISSIONER OF INTERNAL REVENUE, petitioner, vs.NICKEL ASIA CORPORATION, respondent.
NOTICE
Sirs/Mesdames :
Please take notice that the Court, Second Division, issued a Resolution dated16 April 2018which reads as follows: aScITE
"G.R. No. 237078 (Commissioner of Internal Revenue v. Nickel Asia Corporation)
After a judicious study of the case, the Court resolves to DISMISS outright the instant petition for having been filed out of time. Records show that petitioner Commissioner of Internal Revenue (CIR) received a copy of the January 9, 2018 Resolution 1 (denying the motion for reconsideration of the August 4, 2017 Decision) 2 of the Court of Tax Appeals En Banc (CTA En Banc) in CTA EB No. 1355 on January 26, 2018. 3 On February 15, 2018, the CIR, as represented by the Office of the Solicitor General, 4 moved 5 for an extension of thirty (30) days to file the petition. In a Resolution 6 dated February 26, 2018, the Court resolved to "grant the motion for extension of thirty (30) days from the expirations of the reglementary period within which to file a petition for review on certiorari," 7i.e., or until March 12, 2018. 8 However, the instant petition was belatedly filed on March 16, 2018, thus, rendering the assailed August 4, 2017 Decision and January 9, 2018 Resolution of the CTA En Banc final and executory.
SO ORDERED."
Very truly yours,
MA. LOURDES C. PERFECTODivision Clerk of CourtBy:(SGD.) TERESITA AQUINO TUAZONDeputy Division Clerk of Court
Footnotes
1.Rollo, pp. 47-49. Penned by Associate Justice Caesar A. Casanova with Presiding Justice Roman G. Del Rosario and Associate Justices Juanito C. Castañeda, Jr., Lovell R. Bautista, Erlinda P. Uy, Esperanza R. Fabon-Victorino, Cielito N. Mindaro-Grulla, Ma. Belen M. Ringpis-Liban, Catherine T. Manahan concurring.
2.Id. at 32-41. Penned by Associate Justice Caesar A. Casanova with Presiding Justice Roman G. Del Rosario and Associate Justices Juanito C. Castañeda, Jr., Lovell R. Bautista, Erlinda P. Uy, Esperanza R. Fabon-Victorino, Cielito N. Mindaro-Grulla, and Ma. Belen M. Ringpis-Liban concurring. Associate Justice Catherine T. Manahan with a Separate Concurring Opinion, see id. at 42-45.
3. Id. at 3 and 12-13.
4. The OSG received a copy of the CTA's January 9, 2018 Resolution on February 1, 2018; the case was referred to case to it on February 8, 2018, see id. at 3-4.
5.Id. at 3-5.
6.Id. at 10.
7. Resolution dated February 26, 2018, id. at 10.
8. The 15-day reglementary period within which to file the petition, counted from the CIR's receipt of the CTA En Banc's January 9, 2018 Resolution, ended on February 10, 2018. Counting from February 10, 2018 — last day of the 15-day reglementary period — the additional 30-day period granted by the Court ended on March 12, 2018 — the last day for the CIR, through the OSG, to file the petition.