CLARK DEVELOPMENT CORPORATION v. COMMISSIONER OF INTERNAL REVENUE ROMEO D. LUMAGUI, JR.

REPUBLIC OF THE PHILIPPINES COURTOFTAXAPPEALS QUEZON CITY THIRD DIVISION CLARK DEVELOPMENT CTA Case No. 11351 CORPORATION, Petitioner, Members: MANAHAN, Chairperson, -versus- REYES-FAJARDO, and ANGELES, JJ. COMMISSIONER OF INTERNAL REVENUE ROMEO D. Promulgated: ,,, Respondent. DEC 19 202'1'~ f LUMAGUI, JR. x - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - _ $..:...;-~ -_144_, . ?"":".. - - - - - - -x RESOLUTION For the Court's resolution is petitioner's Motion to Withdraw Petition for Review filed on August 14, 2024 (Motion), with respondent's Comment (Re: Motion to Withdraw Petition for Review dated 09 August 2024) filed on August 27, 2024. In its Motion, petitioner manifested that, the Clark Development Corporation (CDC) Board of Directors resolved to approve the payment of the tax assessment subject of the instant case. According to the petitioner, it is no longer interested in the further prosecution of the case. In his Comment, the CIR interposes no objection to the Motion and submits the resolution thereof to the sound discretion ofthe Court. The Court resolves to grant the Motion filed by petitioner. The Revised Rules of the Court of Tax Appeals (RRCTA) does not provide for the procedure regarding withdrawal of appeals pending before the CTA. Thus, pursuant to Section 3, Rule 1 of the RRCTA, the Rules of Court shall apply suppletorily.

RESOLUTION CfA Case No. 11351 Page 2 of3 Section 3, Rule so of the Revised Rules of Court states that: RULE so DISMISSAL OF APPEAL XXX Section 3� Withdrawal of Appeal. - An appeal may be withdrawn as of right at any time before the filing of the appellee's brief. Thereafter, the withdrawal may be allowed in the discretion ofthe court. Based on the foregoing, an appeal from the decision, or inaction by the CIR may either be withdrawn as a matter of right or subject to the discretion of the court. If the withdrawal is requested before the filing of the appellee's brief, the appeal may be withdrawn as a matter of right; otherwise, a prayer to withdraw an appeal after the filing of the appellee's brief may only be allowed as a matter of discretion of the court. Here, the respondent has already filed his Answer to the Petition for Review on April 12, 2024. Thus, the resolution of the instant Motion shall be based on the Court's discretion. Considering respondent's non-objection to the Motion and the payment made by the petitioner on the assessed deficiency tax against it, the Court allows the withdrawal of the Petition for Review. WHEREFORE, premises considered, petitioner's Motion to Withdraw Petition for Review filed on August 14, 2024, is GRANTED. Accordingly, let the Petition for Review posted by the petitioner on December 06, 2023, be considered WITHDRAWN, and this case deemed CLOSED and TERMINATED. SO ORDERED. /'~~Tr~ CATHERINE T. MANAHAN Associate Justice

RESOLUTION CTA Case No. 11351 Page 3 of3 ~ b f F/. !R~ Ef~iS.. -fiJF.A~O . rV MARIAN Associate Justice HENRY/fA. NGELES Associate Justice