DIAGEO PHILIPPINES, INC. v. THE COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC DIAGEO PHILIPPINES, INC., CTA EB NO. 902 (CTA Case No. 8339) Petitioner) Present: -versus- Del Rosario, P.J ., Castaneda, Jr., Bautista, Uy, Casanova, Fabon-Victorino , Mindaro-Grulla, and Cotangco-Manalastas, and Ringpis-Liban, JJ. COMMISSIONER OF Promulgated: ~ INTERNAL REVENUE, IliN 2b" 2013 at-4;(;1. ~ ro-.r- 4:, ~- Respondent. X- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -X RESOLUTION COTANGCO - MANALASTAS , ~ : This resolves the Motion to Withdraw Petition for Review1 filed by petitioner Diagco Philippines, Inc., through counsel, on March 6, 201.3. Petitioner prays of this Court to confirm the withdrawal of the present Petition for Review and to declare the same closed and terminated. In the subject Motion, petitioner narrates that on January 30, 2013 the board of directors approved the withdrawal of all of petitioner's claims. for refund of input value-added tax ("VAT") pending with the Court of Tax Appeals ("CTA") and the Supreme Court, including the instant Petition for Review/- 1 Rollo, pp. 68-72.

RESOLUTION Page 2 of 4 CTA EB No. 902 Diageo Philippines, Inc., vs. Commissioner of Internal Revenue docketed as CTA EB No. 902 (CTA Case No. 8339). Attached as Annex "A" to the subject Motion is the secretary's certificate of the board resolution authorizing the withdrawal of petitioner's claims for refund of input VAT. In a Resolution dated April 3, 2013, respondent Commissioner of Internal Revenue was ordered to comment on petitioner's Motion. On May 17, 2013, a report was issued by the ~Judicial Records Division stating that respondent failed to file her comment on petitioner's Motion to Withdraw Petition for Review. Hence, the instant Motion is deemed submitted for resolution. The Rules of Court arc supplementary to the Revised Rules of the CTA. Thus, in resolving the pending Motion, the Court takes its bearing from the provision of Section 3, Rule 50 of the 1997 Rules of Court which provides, thus: "RULE 50 DISMISSAL OF APPEAL XXX SEC . 3. Withdrawal of appeal. - 1\.n appeal may be withdrawn as of right at anytime before the filing of the appellee's brief. Thereafter, the withdrawal may be allowed in the discretion of the court." While the procedure for the filing of "appellee's brief' referred to in the foregoing provision docs not apply in the instant appeal, the above-quoted provision may be applied by analogy in this instance; and here, the Court is of the view thai respondent's Comment2 to the suqjeci Petition for Review takes the place o[ an appellee's brief. Considering that respondent's Comment has already been filed in this case, the grant of the present Motion to Withdraw Petition for Review rests on the sound discretion of this Court pursuant to Section 3, Rule 50 of the 1997 Rules of Court. Taking into consideration petitioner's disclosure that its board of directors approved the withdrawal of all o[ petitioner's claims for refund of input VAT pending with the CTA and the Supreme Court, including the instant Petition for Review, and there being no comment/ opposition filed by the respondent on J-- 2 Rollo, pp. 46-118.

RESOLUTION Page 3 of 4 CTA EB No . 9 0 2 Diageo Philipp ines, Inc., vs. Commissio ner of Inte rnal Revenue the subject Motion within the prescribed p eriod, the Court is convinced that the granting of the instant Motion to Withdraw Petition for Review is in order. WHEREFORE, premises considered, petitioner's Motion to Withdraw Petition for Review is hereby GRANTED . Accordingly, the above-captioned Petition for Review entitled ((Diageo Philippines) Inc. ) us. Commissioner of Internal Revenue ))) docketed as CTA EB No. 902 , is deemed WITHDRAWN, and the case is hereby declared CLOSED and TERMINATED. SO ORDERED. b~/-4~~ AMEfi~~.COTANGCO-MANALASTAS Associate Justice WE CONCUR: Presiding Justice 9.c.w~~ .~ ,~AUTISTA JUA~ITO C. CASTANEffA', JR. CAESAR~SANOVA Associate Justice Associate tJusticc ERL~. UY Associate Justice

RESOLUTION Page 4 of 4 CTA EB No . 902 Diageo Philippines, Inc., vs. Commissioner of Internal Revenue ~ N ,M..:~ , C~ CIELITO N. MINDARO-GRULLA Associate ,Justice ~~~~-~ MA. BELEN RINGPIS-LIBAN Associate Justice