COMMISSIONER OF INTERNAL REVENUE v. TOASTERLEVER, INC.

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC COMMISSIONER OF INTERNAL CTA EB NO. 3125 REVENUE, (CTA Case No. 10646) Petitioner, Present: -versus- RINGPIS-LIBAN, P.J., BACORRO-VILLENA, MODESTO-SAN PEDRO, REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, and ANGELES, JJ. TOASTERLEVER, INC., Respondent. Promulgated: FEB 02 20~ ~ X- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - � ' ~ ~ ..-:/ :.� RESOLUTION On Apriln, 2025, petitioner filed aMotion for Extension ofTime to File Petition for Review. In a Minute Resolution dated April 14, 2025, the Court granted petitioner a non-extendible period of fifteen (15) days from April12, 2025, or until April 27, 2025, within which to file his Petition for Review, subject to the conditions that the Motion was timely filed and compliant with Court of Tax Appeals (CTA) En Bane Resolution Nos. 8-2024 and 1-2025. Thereafter, on April 25, 2025, petitioner filed his Petition for Review. Subsequently, in a Minute Resolution dated September 11, 2025, the Court directed petitioner to submit proof of authority to file: (1) the Motion for Extension of Time to file the Petition for Review; and (2) the Petition for Review, within five (5) days from notice.

RESOLUTION CTA EB No. 3125 (CTA Case No. 10646) Page 2 of3 Section 3, Rule 17 of the Rules of Court provides: Rule 17 DISMISSAL OF ACTIONS SEC.3. Dismissal due to fault of plaintiff - If, for no justifiable cause, the plaintiff fails to appear on the date ofthe presentation of his or her evidence in chief on the complaint, or to prosecute his or her action for an unreasonable length of time, or to comply with these Rules or any order of the court, the complaint may be dismissed upon motion ofthe defendant or upon the court's own motion, without prejudice to the right of the defendant to prosecute his or her counterclaim in the same or in a separate action. This dismissal shall have the effect of an ... adjudication upon the merits, unless otherwise declared by the court. ) (Emphasis supplied) In this case, the Records Verification Report dated October 20, 2025 states that petitioner failed to comply with the directive of the Court in the Minute Resolution dated September 11, 2025. Accordingly, for failure to comply with the Court's order, and pursuant to Section 3, Rule 17 of the Rules of Court, the Court is constrained to dismiss the Petition for Review. WHEREFORE, in view of the foregoing, the Petition for Review is dismissed. SO ORDERED. ~- .-tu.._ ..., MA. BELEN M. RINGPIS-LIBAN Presiding Justice r MARIA

RESOLUTION . CTA EB No. 3125 (CTA Case No. 10646) Page 3 of3 ~~~;~wfa;~ MARIAN~. RE~S-FAJARDO Associate Justice vs: JMAM'tri'/; LAN~! CUI-DAVID Associate Justice HENRY~ANGELES Associate Justice