GR 110003; (February, 2001) (Digest)
G.R. No. 110003 . February 9, 2001.
COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. COURT OF APPEALS, SMITH KLINE & FRENCH OVERSEAS CO., AND SMITH KLINE & FRENCH INTERNATIONAL CO., respondents.
FACTS
The Court of Tax Appeals (CTA) ordered the Commissioner of Internal Revenue (CIR) to refund overpaid withholding taxes to respondent Smith Kline & French Overseas Co. The CIR’s motion for reconsideration was denied by the CTA on January 29, 1993. On February 4, 1993, the CIR filed with the Court of Appeals (CA) a motion for a 30-day extension to file a petition for review. The CA, however, granted only a non-extendible 15-day period, expiring on February 19, 1993. The CIR subsequently filed a motion for an additional 5-day extension and submitted the petition on February 23, 1993. The CA denied the petition outright for being filed late.
ISSUE
Whether the Court of Appeals correctly denied the petition for review for having been filed beyond the reglementary period.
RULING
Yes. The Supreme Court affirmed the CA’s denial. The applicable rule, specifically Section 3, Rule 6 of the Revised Internal Rules of the Court of Appeals and Supreme Court Circular No. 1-91, allows the CA to grant a non-extendible additional period of fifteen (15) days to file a petition for review, with a longer period permitted only in exceptionally meritorious cases. The CIR was granted the standard 15-day extension, which expired on February 19, 1993. The filing on February 23 was therefore untimely.
The Court rejected the CIR’s plea for liberal construction, holding that procedural rules are not mere technicalities but are essential to the orderly and speedy administration of justice. The CIR’s excuse of miscalculation and an assumption that the requested 30-day extension would be granted was insufficient. The grant of a longer period is discretionary and exceptional, not a matter of right. The CA did not commit grave abuse of discretion in strictly applying the rules, a practice that ensures public order and the integrity of the judicial system. The petition was denied.