REDKNEE SOLUTIONS (UK) LIMITED v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION REDKNEE SOLUTIONS (UK) CTA CASE Nos. 9346 and 9371 LIMITED, Petitioner, Members: -versus- DEL ROSARIO, P.J., Chairperson, UY, and MINDARO-GRULLA, JJ. COMMISSIONER OF INTERNAL REVENUE, Promulgated: Respondent. RESOLUTION For resolution is petitioner Redknee Solutions (UK) Limited (Redknee)'s Motion to Withdraw Petitions for Review filed on April 16, 2018, with respondent Commissioner of Internal Revenue (CIR)'s Comment filed on May 3, 2018. On May 6, 2016, Redknee filed with this Court a Petition for Review involving its judicial claim for refund of final income tax erroneously withheld by Nokia Solutions and Networks Philippines, Inc. ("Nokia Phils. ") on its income payment to Redknee for the month of April 2014 in the total amount of Seven Million Five Hundred Thirty Three Thousand Eight Hundred Sixty Four Pesos and 93/100 Centavos (Php7,533,864.93) for services rendered by Redknee. This case was docketed as CTA Case No. 9346 and was raffled to this Court. On June 10, 2016, Redknee again filed with this Court a Petition for Review involving its judicial claim for refund of final income tax erroneously withheld by Nokia Phils. on its income payment to it for the months of May, June, and August 2014 in the total amount of Twelve Million Four

Redknee Solutions (UK) Limited vs. CIR Page 2 of 3 CTA Case No. 9346 and 9371 RESOLUTION Hundred Seventeen Thousand Six Hundred Twenty Seven and 6/100 Centavos (Php12,417,627 .06) for services rendered by Redknee. This case was docketed as CTA Case No. 9371 and was likewise raffled to this Court. On September 29, 2017, Redknee, through its Omnibus Motions, requested that CTA Case No. 9346 and CTA Case No. 9371 be consolidated. Redknee's motions were granted by this Court in its Resolution dated February 15, 2018. In the same Resolution, this Court set the Pre-Trial Conference for the consolidated cases on April 19, 2018 at 9:00AM. Redknee now manifests that it has been undergoing financial distress for quite some time now and that pursuing the present cases will greatly burden its financial position. Thus, it has decided that it would be more practical to terminate the foregoing judicial claims, rather than proceed. In compliance with this Court's Resolution dated April 19, 2018, the CIR filed his above-mentioned comment and poses no objection as to Redknee's intention to withdraw the petitions for review and leaves it to the sound discretion of this Court whether to grant the same. Moreover, the CIR is for the prevention of unnecessary clogging of court dockets for cases that should not even be filed. Finding merit in the reasons stated by Redknee, hence, the "Motion to Withdraw Petitions for Review" is GRANTED. The Petitions for Review filed on May 6, 2016 and June 10, 2016, docketed as CTA Case Nos. 9346 and 9371, respectively are WITHDRAWN. WHEREFORE, the instant cases are deemed CLOSED and TERMINATED.

Redknee Solutions (UK) Limited vs. CIR Page 3 of 3 CTA Case No. 9346 and 9371 RESOLUTION SO ORDERED. Presiding Justice ER~~.UY ~ N.l\A~~-G~ Assoc1ate Justice CIELITO N. MINDARO-GRULLA Associate Justice