COMMISSIONER OF INTERNAL REVENUE v. CBK POWER COMPANY LIMITED

Republic of the Philippines COURT OF TAX APPEALS Quezon City En Bane COMMISSIONER OF CTA EB CASE NO. 1225 INTERNAL REVENUE, (CTA Case No. 8246 & 8302) Petitioner, Present: DEL RO~SARIO, P.J., -versus- CASTANEDA, JR. BAUTISTA UY CASANOVA FASON-VICTORINO MINDARO-GRULLA COTANGCO-MANALASTAS CBK POWER COMPANY RINGPIS-LIBAN, JJ. LIMITED, Respondent. Promulgated: FEB 161016 ~~� x------------------------------------------------------------ ----x RESOLUTION On March 30 and June 28, 2011, CBK Power Company Limited (CBK) filed cases for refund before this Court, docketed as CTA Case Nos. 8246 and 8302. The said cases were consolidated, and due to the failure to appear on the part of Commissioner of Internal Revenue (CIR)'s counsel during the pre-trial conference, the Third Division issued a Resolution on December 23, 2011, allowing CBK to present evidence ex parte. CIR's Motion to Lift Order of Default was denied in another Resolution promulgated on April 19, 2012. The Motion for Reconsideration of CIR was denied via Resolution dated June 13, 2012.

Commissioner of Internal Revenue vs.CBK Power Company Limited Page 2 of 3 CTA EB Case No. 1225 (CTA Case No. 8246 & 8302) RESOLUTION Consequently, CIR filed a Petition for Certiorari before the Supreme Court, seeking to annul and set aside the said Resolutions. However, before the Petition for Certiorari was decided by the Supreme Court, this Court's Third Division promulgated on June 10, 2014, its Decision, partially granting the issuance of tax certificate in favor of CBK. CIR's Motion for Partial Reconsideration was denied on September 8, 2014. On October 13, 2014, CIR filed her Petition for Review Ad Cautelam before this Court En Bane, seeking the nullification of the Decision dated June 10, 2014, as well as the Resolution promulgated on September 8, 2014, by this Court's Third Division. While the case is pending before this Court En Bane, the Supreme Court ruled on July 29, 2015, to set aside the Resolutions of this Court's Third Division, remanding the same cases therein to give CIR the chance to present evidence, rebuttal and sur rebuttal evidence, if needed. Considering that the Supreme Court has ruled to set aside the order of default through the assailed Resolutions, remanding CTA Case Nos. 8246 and 8302 to this Court's Third Division, it is but proper to dismiss the present Petition Ad Cautelam of CIR and to await the proper disposal of CTA Case Nos. 8246 and 8302 before the Third Division. WHEREFORE, the Petition for Review Ad Cautelam is hereby DISMISSED without prejudice. This case is hereby REMANDED to the Third Division for its proper disposition. SO ORDERED. Presiding Justice

Commissioner of lnlernoll~evenue vs. CBK l'ower Company Limiled Page 3 of 3 Cl/\ f::B Case No. 122~) (CI/\ Case No. 8246 & 8302) RESOLUTION 2~~.Q LOVELL ~TISTA JUANfiO C. CASTANetlA, JR. Associate Justice Associate Justice $1--- (On Leave) ERLINDA P. UY CAESAR A. CASANOVA Associate Justice Associate Justice ciate Justice ~ N. fv'k~- 0~ CIELITO N. MINDARO-GRULLA Associate Justice ~4-. /:~~ AMELIA R. COTANGCO-MANALASTAS Associate Justice ~� ~ -b L-.- MA. BELEN M. RINGPIS-LIBAN Associate Justice