GREEN CORE GEOTHERMAL INC. v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION GREEN CORE CTA CASE NO. 10697 GEOTHERMAL INC., Petitioner, Members: -versus- DEL ROSARIO, PJ, Chairperson MANAHAN, and REYES-FAJARDO lL. COMMISSIONER OF Promulgated: INTERNAL REVENUE, MAR 0 l t..Vt.A.U~ l!;qy o--- Respondent. x-----------------------------------------------------~--------~-~------------------x RESOLUTION On January 11, 2022, petitioner filed its Motion to Withdraw Petition for Review stating that upon further evaluation of the case, petitioner has decided not to pursue its petition filed with the Court. The Supreme Court has discussed the procedure for the withdrawal of pending appeals before the Court of Tax Appeals (CTA), as follows: A perusal of the Revised Rules of the Court of Tax Appeals (RRCTA) reveals the lack of provisions governing the procedure for the withdrawal of pending appeals before the CT A. Hence, pursuant to Section 3, Rule 1 of the RRCTA, the Rules of Court shall suppletorily apply: Sec. 3. Applicability of the Rules of Court. - The Rules of Court in the Philippines shall apply suppletorily to these Rules.

Resolution CTA Case No. 10697 Page 2 of2 Rule 50 of the Rules of Court- an adjunct rule to the appellate procedure in theCA under Rules 42, 43, 44, and 46 of the Rules of Court which are equally adopted in the RRCTA xxx: XX XX RULE 50 DISMISSAL OF APPEAL 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 - An appeal may be withdrawn as of right at any time before the filing of the appellee's brief.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 of the court.1 Based on the foregoing, given that respondent has not yet filed any responsive pleading to the present Petition for Review, the Petition for Review may be withdrawn as a matter of right. WHEREFORE, petitioner's Motion to Withdraw Petition for Review is GRANTED. As prayed for, the present Petition for Review dated December 9, 2021 is deemed WITHDRAWN . Accordingly, the present case is now deemed CLOSED and TERMINATED. SO ORDERED. Presiding Justice c ~,.._ /- E T. MANAHAN Associate Justice =. L 1.flP .r ;..R~ ~iir~:�-~DO Associate Justice 1 Commissioner of Internal Revenue v . Nippon Express (Phils.) Corporation, G.R. No. 212920, September 16, 2015.