ENERGY DEVELOPMENT CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY First Division ENERGY DEVELOPMENT CTA Case No. 9898 CORPORATION, Petitioner, Members: -versus- DEL ROSARIO , P.J., Chairperson, FABON-VICTORINO , and MANAHAN, JJ. COMMISSIONER OF INTERNAL Promulgated: � ;;,'u2c......, REVENUE, Respondent. X - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - RESOLUTION This resolves petitioner's Motion to Withdraw Petition for Review 1 filed on January 8, 2019 without respondent 's comment or opposition2 despite due notice3. Petitioner avers that upon further evaluation, it no longer wishes to pursue its petition involving a claim for refund in th e aggregate amount of Php1 20,353,276.85, representing its excess and unutilized input value-added tax for the 1sr quarter of calendar year 2 016 attributable to its zero-rated sales of power and fuel generated from renewable sources of energy, such as geothermal energy sources. Section 2 , Rule 17 of th e Rules of Court provides: Section 2. Dis missal upon motion of plain tiff Excep t as provided in the preceding section, a com pla in t sh a ll n o t be dis missed a t the pla intiffs instan ce save upon a pproval of the court a nd upon s u c h term s a nd conditio n s as th e court d eem s proper. If a countercla im h as been plead ed by a defenda nt prior to the service upon h im of the pla intiffs motion for dis missal, the dis missal s h a ll b e limi ted to the compla int. The dismi s sa l s h a ll be without prejudice to the right of the defe ndant to prosecute his counte rcla im in a sepa ra te action unles s within fifteen (15) days from notice of 1 Docket, CTA Case No . 9 8 98, pp. 367-370 . 2 !d., Record s Verification d ated Ma rc h 7, 20 19, p. 375. 3 !d., Resolutio n d ated Ja nua ry 18,201 9, p. 372.

RESOLUTION CTA Case No. 9898 the motion h e manifests hi s preference to have his counterclaim resolved in the same action. Unless otherwise s pecified in the order, a dismissal under this paragraph sh a ll be without prejudice. A class suit shall not be dismissed or compromised without the approval of the court. Aside from the reason above-mentioned, petitioner did not explain further its non-interest in pursuing such claim for refund. WHEREFORE, considering its non-interest in pursuing the instant claim for refund, petitioner's Motion to Withdraw Petition for Review is hereby GRANTED. Accordingly, the instant case is hereby DECLARED CLOSED and TERMINATED with prejudice. SO ORDERED. Presiding Justice . FABON-VICTORINO /"~,;;:~ c'ATHERINE T. MANAHAN Associate Justice