CTA Case No. EB CRIM-34 (Resolution)

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC ********* RENATO C. CORONA, CTA EB Crim. No. 034 Petitioner, (CTA Crim . Case Nos. 0-356 to 0-367) Present: -versus- DEL ROSARIO, P.J. , CASTANEDA, JR., BAUTISTA, UY, CASANOVA, FASON-VICTORINO, MINDARO-GRULLA, COTANGCO-MANALASTAS, and RINGPIS-LIBAN, JJ. -/u;:;,. . PEOPLE OF THE PHILIPPINES, Promulgated: Respondent. JUN 24 2016 'f. X - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -~ ~ X RESOLUTION UY, J.: In the instant Petition for Review filed on July 16, 2015, petitioner prays for the following relief: "WHEREFORE, premises considered, it is most respectfully prayed that the Honorable Court give due course to the instant Petition and to issue a Decision Reversing and Setting Aside the assailed Resolutions of the Honorable 2nd Division by dismissing the set of Information in Criminal Case Nos. 0-357, 0-359, 0-361 , 0-363, 0-364 and 0-367 charging the Petitioner of violating Section 254 of the NIRC. Other reliefs, just or equitable under the circumstances, are likewise prayed for. ~

RESOLUTION CTA EB Crim. No. 034 Page 2 of3 Evidently from the foregoing, petitioner seeks a reversal and setting aside of Resolutions dated April 6, 20151 and June 24, 20152 of the Second Division by dismissing the set of Informations in Criminal Case Nos. 0-357, 0-359, 0-361, 0-363, 0-364 and 0-367 charging herein petitioner with violation of Section 254 of the NIRC of 1997. During the hearing held on May 12, 2016 in CTA Crim. Case Nos. 0-356 to 0-367 before the Second Division of this Court, defense counsel for accused in said cases (petitioner in this case) filed a Motion to Dismiss the said cases due to the untimely death of accused Renate C. Corona in said cases. Finding merit in accused's Motion to Dismiss, and there being no objection from the State Prosecutors and Special Prosecutor, the motion was granted by the Second Division of this Court in a Resolution dated May 16, 2016. Correspondingly CTA Crim. Case Nos. 0-356 to 0-367 were dismissed. The said Resolution reads as follows: 'When these cases were called for the continuation of the cross-examination of prosecution's fifth witness in CTA Crim. Case Nos. 0-356, 0-358, 0-360, 0-362, 0- 365 & 0-366 and for the hearing of accused's Motion to Dismiss CTA Crim. Case Nos. 0-356 to 0-367, filed on May 12, 2016, due to the untimely death of accused Renato C. Corona, defense counsels, Attys. Carlos Paulo M. Villaruz, Magilyn T. Loja & Reedy Anthony M. Balisi, State Prosecutors Mark Roland S. Estepa and Jayvee Laurence B. Bandong, and Special Prosecutor Marlen M. Mendoza (of the BIR) appeared. The Prosecutors manifested that they will no longer file any comment to the Motion to Dismiss. On inquiry, they likewise informed the Court that they have no objection to the said motion. Finding merit in accused's Motion to Dismiss, and there being no objection from the State Prosecutors and Special Prosecutor, the motion is GRANTED. CTA Crim. Case Nos. 0-356 to 0-367 are hereby DISMISSED. 1 Docket, pp. 18-21 2 Docket, pp. 23-24

RESOLUTION CTA EB Crim. No. 034 Page 3 of3 Let a copy of this Resolution be furnished the CTA En Bane, for its consideration. SO ORDERED. 3" With this supervening event, the relief prayed for in the instant case has become moot and academic as CTA Crim. Case Nos. 0-356 to 0-367 have already been dismissed due to the untimely demise of the accused in said cases. WHEREFORE, in light of the foregoing considerations, the instant Petition for Review is hereby DISMISSED for being MOOT and ACADEMIC. SO ORDERED. I WE CONCUR: ER~P.UY Assoc1ate Justice OSARIO Presiding Justice (Inhibited) (Inhibited) JUANITO C. CASTANEDA, JR. LOVELL R. BAUTISTA Associate Justice Associate Justice CAESAR 1!f;;,SANOVA ESPE~ A . FASON-VICTORINO Associate Justice ( J A ociate Justice GiW; N. M~~,G~ ~,Lr��~ CIELITO N. MINDARO-GRULLA AMELIA ~COTANGCO-MANALASTAS Associate Justice Associate Justice ~. ~ .4'- MA. BELEN M. RINGPIS-LIBAN Associate Justice 3 Docket, p. 219