COMMISSIONER OF INTERNAL REVENUE v. VESTAS SERVICES PHILIPPINES, INC.

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY �ENBANC COMMISSIONER OF CTA EB NO. 1955 INTERNAL REVENUE, (CTA Case No. 9382) Petitioner, Present: -versus- Del Rosario, PJ, Castaneda, Jr., VESTAS SERVICES Uy, PHILIPPINES, INC., Fabon-Victorino, Mindaro-Grulla, and Respondent. Ringpis-Liban, and Manahan,JJ Promulgated: FEB 06 2019 X----------------------------------------------------------------------------------------X RESOLUTION On November 23, 2018, the Court En Bane issued a resolution requiring petitioner to submit the certified true copies of the assailed Resolution and Decision within ten (10) days from receipt thereof. However, as per records verification dated January 15, 2019, petitioner failed to submit the required attachments and to obey the lawful order of this court. Section 3, Rule 1 ofthe 2005 Revised Rules of the CTA, as amended (RRCTA), in relation to Section 2, Rule 6 of the RRCTA and Section 7, Rule 43 of the Revised Rules of Court, respectively provide: "SEC. 3. Applicability ofthe Rules of Court. - The Rules of Court in the Philippines shall apply suppletorily to these Rules." "SEC. 2. Petition for review; contents. - xxx A clearly legible duplicate original or certified true copy of the decision appealed from shall be attached to the petition."

RESOLUTION CTA EB NO. 1955 Page 2 of2 "SEC. 7. Effect offailure to comply with requirements. - The failure of petitioner to comply with any of the foregoing requirements regarding the payment of docket and other lawful fees, the deposit for costs, proof of service of the petition, and the contents of and the documents which should accompany the petition shall be sufficient ground for the dismissal thereof." Based on the above provisions, a clearly legible duplicate original or certified true copy of the decision appealed from shall be attached to the petition. Meanwhile, in case of failure of petitioner to comply with the said requirement, Section 7, Rule 43 of the Rules of Court, in relation to Section 3, Rule 1 ofthe RRCTA, sanctions the dismissal ofthe petition. Here, considering petitioner's failure to comply with the Court En Bane's order and to submit the required documents, the dismissal of the present petition is in order. WHEREFORE, the instant Petition is DISMISSED, for failure to completely submit the requirements under Section 2, Rule 6 of the 2005 Revised Rules of the CTA, as amended. ROMAN G. DEL ROSARIO Presiding Justice ~~c. ~o-.o4 ~ ~� ~ JtfANITO C. CASTANEDA, JR. ERL~P.UY Associate Justice Associate Justice ~ ll. M!.JAA. .. c~ CIELITO N. MINDARO-GRULLA Associate Justice ~.~A'-. ~/,~ MA. BELEN M. RINGPIS-LIBAN CATHERINE T. MANAHAN Associate Justice Associate Justice \