CIR v. Sky Cable Corporation

 

CIR v. Sky Cable Corporation

CTA EB NO. 2305

February 10, 2022

Facts:

Petitioner is the duly appointed CIR who has the power to decide disputed assessments, refunds of internal revenue taxes, fees or other charges, penalties imposed in relation thereto or other matters arising under the National Internal Revenue Code (NIRC) or other laws or portions thereof administered by the BIR. He may be served with summons, pleadings and other processes at his office at the Bureau of Internal Revenue (BIR) National Office Building, BIR Road, Diliman, Quezon City. Respondent is a corporation duly organized and existing under and by virtue of the laws of the Philippines, with office address at the 61h Floor EW Communications Center, Mother Ignacia, Quezon City.

Issue:

Whether or not the appeal was timely filed.

Held: 

Yes. Records show that the CIR received a copy of the assailed Resolution of the Court in Division on July 8, 2020. As earlier mentioned, the CIR filed a Motion for Extension of Time to File Petition for Review on July 23, 2020, requesting for an additional period of fifteen (15) days or until August 7, 2020, within which to file his Petition for Review. This was granted by the Court En Bane which gave him until August 7, 2020 within which to file an appeal. The Petition for Review was filed by the CIR with the Court En Bane on July 30, 2020, hence timely filed.