SOLENERGY SYSTEMS INC. v. COMMISSIONER OF INTERNAL REVENUE and COMMISSIONER OF CUSTOMS

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS Quezon City Third Division SOLEN ERGY SYSTEMS INC., CTA CASE NO. 10524 Petitioner, -versus- M e m b e rs : UY, Chairperson, RINGPIS-LIBAN, and MODESTO-SAN PEDRO,JJ. COMMISSIONER OF INTE RNAL Promulgated: REVEN UE AND COMMISSIONE R OF CUSTOMS, R espondents. x-----------------------------------------------------------M~ AR 0 -4---~-~~--~~~~---------x RESOLUTION O n May 21, 2021, the Court received the Petition for Review. On June 2, 2021, the Court issued Summons to the respondents. On July 14, 2021, the Court received respondent Commissioner of Internal Revenue (CIR)'s "Motion for Extension of T ime to File Answer" flied by registered mail on July 9, 2021. On even date, respondent Commissioner of Customs (COC) flied by registered mail a "Motion for Extension of Time to File Answer." On September 6, 2021, the Court issued a Resolution granting the CIR's motion. On October 20, 2021, petitioner filed a "Motion for Leave to Withdraw Petition for Review." Petitioner's counsel states that on August 16, 2021, he was informed by petitioner, through its Board of Directors, that it is no longer interested in pursuing the present judicial claim fo r refund and has resolved to seek permission for the withdrawal of the present Petition for Review.

Page Z of Z RESOLUTION CTA CASE NO. 10524 Attached to the said motion is the "Secretary's Certificate" dated August 17, 2021. On October 25, 2021, the Court received the CIR's "Answer" filed by registered mail on October 20, 2021. On November 2, 2021, the Court received the CIR's "Motion to Defer Submission of Judicial Affidavit/s and Transmittal of BIR Records" filed by registered mail on October 20, 2021. On November 10, 2021, the Court issued a Resolution ordering respondents to flie their respective comments on petitioner's "Motion for Leave to Withdraw Petition for Review." On November 26, 2021, the Court issued a Resolution granting the CIR's "Motion to Defer Submission of Judicial Affidavit/sand Transmittal of BIR Records." On February 18, 2022, the CIR flied a "Comment (Re: Motion to Withdraw Petition for Review)" stating that considering that it was petitioner which filed the Petition for Review, respondent has no objection to petitioner's Motion to Withdraw Petition. To date, respondent COC has not yet flied his Comment pursuant to the Court's Resolution dated November 10, 2021. After consideration, the Court resolves to GRANT petitioner's "Motion for Leave to Withdraw Petition for Review." WHEREFORE, the instant case is deemed closed and terminated. SO ORDERED. ~-~ /1 L_ ERL~P.UY MA. BELEN M. RINGPIS-LIBAN Associate Justice Associate Justice MARIARO PEDRO 'ustice