MAERSK FILIPINAS CREWING, INC. v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION MAERSK FILIPINAS CREWING, CTA Case No. 9452 INC., Members: Petitioner, -versus- DEL ROSARIO, Chairperson, UY, and COMMISSIONER OF INTERNAL MINDARO-GRULLA, JJ. REVENUE, Promulgated: Respondent. 1. , II:~ 0\"M. x-- -------------------------------------------- On August 26, 2016, petitioner Maersk Filipinas Crewing, Inc., filed a Petition for Review dated August 23, 2016 for the refund of its unutilized and excess creditable input taxes attributed to its zero-rated sales for the year 2014 in the total amount of Php4,279,811.34. On September 20, 2016, respondent Commissioner of Internal Revenue received summons requiring him to file his Answer to the Petition for Review. Respondent filed a "Motion for Extension of Time to File Answer" which was granted by this Court in an Order dated October 19, 2016. Subsequently, respondent filed a "Motion for Additional Time" due to his failure to file the Answer despite the extension. Thus, in a Resolution dated November 29, 2016, this Court, in the interest of justice, granted the motion, and gave respondent an additional period of thirty (30) days or until December 4, 2016, within which to file the Answer. As per records verification, respondent filed his Answer on November 24, 2016 via registered mail. Incidentally, petitioner Maersk Filipinas Crewing, Inc. filed on

Maersk Filipinas Crewing, Inc., vs. CIR Page 2 of 2 CTA Case No. 9452 RESOLUTION November 29, 2016, a "Manifestation and Ex Parte Motion to Withdraw Petition". WHEREFORE, premises considered, petitioner's Manifestation is hereby NOTED, and the Ex Parte Motion to Withdraw Petition is hereby GRANTED. The Petition for Review is hereby deemed WITHDRAWN, and this case is hereby CLOSED and TERMINATED. SO ORDERED. ERL~P. UY Presiding Justice Associate Justice CUtt N. M~~- G~ CIELITO N. MINDARO-GRULLA Associate Justice