JAVIER PROJECT MANAGERS INC., v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY THIRD DIVISION JAVIER PROJECT CTA Case No.11464 Petitioner, Members: MANAGERS, INC., - versus - MANAHAN, Chairperson, REYES-FAJARDO, and ANGELES,JL COMMISSIONER OF Promulgated: INTERNAL REVENUE, Respondent. APR 07 2025 x------- ---------------------------- -- --------------x RESOLUTION In its Motion to Withdraw Petition for Review1 filed on November 29, 2024, petitioner states that its present appeal primarily challenges the Bureau of Internal Revenue (BIR)'s Warrant of Distraint and/ or Levy (WDL) dated April 3, 2024, seeking to collect deficiency Value-Added Tax for the period January 1, 2021 to June 30, 2021, for violation of its right to due process and improper service. It then sent a Letter dated November 25, 20242 to the BIR, requesting: (a) the cancellation and withdrawal of said WDL; (b) the proper service of the Formal Letter of Demand and Final Assessment Notice (FLD/ FAN) from which such WDL was based; and (c) the opportunity to administratively protest said FLD/ FAN. The BIR positively heeded to all the foregoing requests. In view thereof, petitioner moves for the withdrawal of its Petition for Review (With Motion to Defer Submission of Judicial Affidavit and Supporting Evidence) in CTA Case No. 11464. Docket, pp. 591-596. 2 Annex "C," Motion to Withdraw Petition for Review. Id. at p. 693.

RESOLUTION CTA Case No. 11464 Respondent failed to file his comment/ opposition on petitioner's motion, d espite notice.3 Finding merit, and sans opposition from respondent, petitioner's Motion to Withdraw Petition for Review, filed on November 29, 2024 is GRANTED. Accordingly, the Court RESOLVES to: a. ALLOW the WITHDRAWAL of Petition for Review (With Motion to Defer Submission of Judicial Affidavit and Supporting Evidence) in CTA Case No. 11464; and b. DECLARE CTA Case N o. 11464 CLOSED and TERMINATED. SO ORDERED. eeJ2.-i /. _,/tc...c..�.-..c;e4 "---- CATHERINET. MANAHAN Associate Justice ~~F.~-~~~ MARIAN Ivllil. REYES'-FAJARDO Associate Justice t HENRY ANGELES Associate Justice 3 Records Verification Report dated January 8, 2025. Id., unpaginated .