NESTOR J. LUMANAS (doing business under the name and style `Sannovex Pharmaceutical Distributor`) v. COMMISSIONER OF INTERNAL REVENUE

CTA Fom1 No . 8 11111111111111111111111111111111111111111111111111111111111111111111111111111111 22-000546 -0007 REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION CTA CASE NO. 11023 NESTOR J. LUMANAS (doing business under the name and style "Sannovex Pharmaceutical Distributor"), Petitioner, NOTICE OF RESOLUTION -versus- COMMISSIONER OF INTERNAL REVENUE, Respondent. To: OFFICE OF THE SOLICITOR GENERAL 134 Amorsolo Street, Legazpi Village, Makati City COMMISSIONER OF INTERNAL REVENUE Thru: Litigation Division Bureau oflnternal Revenue BIR National Office Building BIR Road, Diliman, Quezon City ATTY. ROBERTO C. BERMEJO Unit 2-B Jejomar Bldg. 344 Maysilo Circle, Mandaluyong City GREETINGS: You are hereby notified by these presents that on March 14, 2023, a Resolution was rendered in the above-entitled case, copy of which is attached hereto. Quezon City, Philippines, March 16, 2023. AttyE. xMeacuritaivJeo~ ~ ~o. uCrthaIIn-Te

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION NESTOR J. LUMANAS (doing CTA CASE NO. 11023 business under the name and style "Sannovex Members: Pharmaceutical Distributor"), Petitioner, DEL ROSARIO, P.J., Chairperson, MANAHAN, and - versus - REYES-FAJARDO, JJ. COMMISSIONER OF INTERNAL Promulgated: REVENUE, 2Q!l 5JI Respondent. MAR 14 /1/. X- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - X RESOLUTION For resolution are the following: 1. Petitioner's Ex-Parte Motion for Additional Time posted on February 10, 2023; and, 2. Petitioner's Amended Petition for Review filed on February 23, 2023. The Court NOTES that, as per Records Verification dated February 21, 2023, petitioner sent only two (2) copies of his Ex-Parte Motion for Additional Time which is non-compliant with the mandate of CTA EB Resolution No. 2-2021 dated January 7, 2021. Anent petitioner's Amended Petition for Review, Section 2, Rule 10 of the Rules of Court, as amended, provides that a party may amend his pleading once as a matter of right at any time before a responsive pleading is served, to wit: "Section 2. Amendments as a matter of right. - A party may amend his [or her] pleading once as a matter of right at any time before a responsive pleading is served or, in the case of a reply, at any time within ten (10) calendar days after it is served." (Boldfacing supplied)

.. RESOLUTION CTA CASE NO. 11023 � Page 2 of2 Considering that petitioner's Amended Petition for Review was filed before a responsive pleading was served to him, petitioner was within his right to amend his Petition for Review. WHEREFORE, premises considered, petitioner is DIRECTED to submit an additional two (2) copies of his Ex-Parte Motion for Additional Time within a period of five (5) days from receipt hereof. In the interest of justice and orderly procedure, petitioner's Ex- Parte Motion for Additional Time is GRANTED. Accordingly, petitioner is GIVEN an additional period of ten (1 0) days from February 13, 2023 or until February 23, 2023 within which to comply with the Minute Resolution dated December 12, 2022. Petitioner's Amended Petition for Review is NOTED and DEEMED SUFFICIENT COMPLIANCE with the Minute Resolution dated December 12, 2022. Accordingly, the Court's Resolution dated February 27, 2023 dismissing the present case is hereby SET ASIDE. Let summons be issued to respondent. SO ORDERED. Presiding Justice . o~� r CATHERINE T. MANAHAN Associate Justice ~[1_ r: ~ ~f~ MARIAN IVYfJ. REY~-FAJ.KRDO Associate Justice