OFFICE OF THE CITY ASSESSOR MUNTINLUPA CITY AND OFFICE OF THE CITY TREASURER MUNTINLUPA CITY v. NATIONAL GRID CORPORATION OF THE PHILIPPINES

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC OFFICE OF THE CITY CTA EB NO. 2954 ASSESSOR, MUNTINLUPA (CBAA Case Nos. L- 148-2021 CITY AND OFFICE OF THE and L- 135-20 16) CITY TREASURER, Present: MUNTINLUPA CITY, Petitioners, DEL ROSARIO, P.J ., RINGPIS-LIBAN, MANAHAN , BACORRO-VILLENA, -versus- MODESTO-SAN PEDRO, REYES-FAJARDO, C UI- DAVID , FERRER-FLORES, and ANGELES, JJ. NATIONAL GRID Promulgated: CORPORATION OF THE PHILIPPINES (NGCP), APR 21 Respondent. ){- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - RESOLUTION Before the Court En Bane is a Petition for Review posted on July 15, 2024 and received by the Court on July 22, 2024. To recall, on October 15, 2024, the Court En Bane issued a Resolution directing petitioners to submit the following documents: (1)Petitioners' written proof of authority to institute the instant judicial action on behalf of Muntinlupa City; (2) Original or certified true copy of the assailed Decision in LBAA Case No. 2020-001;

RESOLUTION CTA EB No. 2954 (3) Original or certified true copy of the assailed Decision and Resolution in CBAA Case Nos. L-148-2021 and L- 135-2016; and (4) Affidavit of Service. On November 5, 2024, the Court En Bane received petitioners' "Manifestation with Motion for Time" filed through registered mail on October 28, 2024. As per records verification dated November 7, 2024, petitioners failed to file the transmittal e-mail of the said manifestation with motion. Consequently, on December 9, 2024, the Court En Bane issued a Minute Resolution directing petitioners to submit additional seven (7) copies of the said manifestation with motion, and to electronically transmit the same. However, as per records verification dated January 17, 2025, petitioners failed to pay heed to the said directive. On this score, Section 1(g), Rule 50 of the Revised Rules of Court provides: "SECTION 1. Grounds for dismissal of appeal. - An appeal may be dismissed by the Court of Appeals, on its own motion or on that of the appellee, on the following grounds: XXX XXX XXX (g) Failure of the appellant to take the necessary steps for the correction or completion of the record within the time limited by the court in its order;" In this case, petitioners failed to comply with any of the above directives of the Court En Bane regarding the subject manifestation with motion, which involves the completion of records of the instant case. The same constitutes failure on the part of petitioner to take the necessary steps for the completion of records which is a ground for dismissal under the above-quoted rule. As such, the dismissal of the instant case is in order.

RESOLUTION CTA EB No. 2954 WHEREFORE, the instant Petition for Review is DISMISSED, for failure of petitioner to take the necessary steps for the completion of the record within the time limited by the court in the Resolutions dated October 15, 2024 and December 9, 2024, respectively. SO ORDERED. Presiding ,Justice ~.~ _,-- MA. BELEN M. RINGPIS-LIBAN Associate Justice ?l:f--l 7- 4-.. ...._..t..._____ CATHERINE T. MANAHAN Associate Justice Ass 1a e Justice ~ ~ f. ~ "f"tAjf;,._~ MARIAN IVYGF. REYES-FAJARDO Associate ,Justice ~i:ffl? LANEE S. CUI-riAVID Associate Justice

RESOLUTION CTA EB No. 2954 c~cf.� RES Associate Justice HENRY j}~NGELES Associate Justice