CTA Case No. AC-269 (Resolution)

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SECOND DIVISION THE CITY OF ILOILO and CTA CASE NO. UDK-SP-043 the CITY TREASURER OF (for AC-269) ILOILO, Members: Petitioners, -versus- UY, Chairperson, BACORRO-VILLENA, and CUI-DAVID, JJ. SM PRIME HOLDINGS, INC., Promulgated: Respondent. X- - - - - - - - - - - - - - - - - - - - - - - - - - - - - -----------X RESOLUTION J!,( r�~' In our Resolution dated January 23, 2023, We ordered petitioners to file a Petition for Review (Petition) within a non- extendible period of ten (10) days from receipt thereof, considering their failure to file a Petition after the Motion for Reconsider3.tion was granted in a Resolution dated January 5, 2023. 1 However, Records Verification dated March 1, 2023 reveals that petitioners filed no Petition for Review, despite their receipt of our Resolution2 on January 31, 2023. WHEREFORE, premises considered, the above-captioned case is DISMISSED for petitioners' failure to comply with this Court's order and for their apparent lack of interest in pursuing the Petition.3 E~P.UY SO ORDERED. Associate Justice 1 The Motion for Reconsideration prayed for the reversal of this Court's Resolution dated October 7, 2022, denying petitioners' Motion for Extension of Time to File Petition for Review. 2 Resolution dated January 23, 2023. ~Rule 17, Section 3 of the Rules of Court, as amended, proYides: Section 3. Dismissal Due to Fault of Plaintiff.- If, for no justifiable cause, the plaintiff fails ... to prosecute his or her action for an unreasonable length of time, or to comoly with these Rules or any order of the court, the complaint may be dismissed upon motion of the defendant or upon the court's own motion, .... This dismissal shall have the effect of an adjudication upon the merits, unless otherwise declared by the court.

RESOLUTION CTA Case No. UDK-SP-043 (for AC-269) The City of Iloilo and the City Treasurer of Iloilo vs. SM Prime Holdings, Inc. Page 2 of2 x------------------------------------------------------------------------------------------x /aurl#;n'A LANEE S. CUI-DAVID Associate Justice