CAGAYAN 1 ELECTRIC COOPERATIVE INCORPORATED v. PROVINCIAL TREASURER OF CAGAYAN ELIZABETH DEL ROSARIO

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC CAGAYAN 1 ELECTRIC COOPERATIVE, C.T.A. EB No. 310 INCORPORATED, (C.T.A. Case Nos. 7548) Petitioner, Present: -versus- Acosta, P.J. Castaneda, Jr., Bautista, Uy, Casanova, and Palanca-Enriquez, JJ. PROVINCIAL TREASURER OF CAGAYAN Promulgated: ELIZABETH DEL ROSARIO, SEP 2 6 200"kl;~~~-~';_ Respondent. x- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - x RESOLUTION UY,l,.: This is a Petition for Review filed on September 10, 2007 by petitioner Cagayan 1 Electric Cooperative, Incorporated which seeks to set aside the Resolutions dated June 4, 2007 and August 2, 2007, both issued by the First Division of this Court in CTA Case No. 7548 denying a Motion for Summary Judgment and a Motion for Reconsideration dated March 15, 2007 and July 2, 2007, respectively, which consequently dismissed the Petition for Review filed before the First Division of this Court in CTA Case No. 7548 for lack of jurisdiction. However, after examining the instant petition, this Court finds that it was not accompanied by certified true copies of the following pleadings and other pertinent documents and papers as are referred to in the petition to enable thi~

RESOLUTION CTA EB No. 310 Court to pass upon the sufficiency of the allegations of the petition, such as the assailed Resolutions dated June 4, 2007 and August 2, 2007, a clear violation of the provisions of Section 6, Rule 43 of the 1997 Rules of Civil Procedure, as amended. Relevant thereto, Section 7, Rule 43 of the 1997 Rules of Civil Procedure, as amended, provides: "SEC. 7 . Effect offailure to comply with requirements. - The failure of the petitioner to comply with any of the foregoing requirements regardi ng the payment of the docket and other lawful fees, the deposit for costs, proof of service of the petition, and the contents of and the documents which should accompany the petition shall be sufficient ground for the dismissal thereof." (Undercoring Ours) Likewise, We note that there is a discrepancy in the name of the petitioner in the present case denominated as "CAGAYAN 1 ELECTRIC COOPERATIVE INCORPORATED" and as reflected in CTA Case No. 7548, which is "CAGAYAN 1 ELECTRIC COOPERATIVE INCORPORATION ". Lastly, counsel for petitioner failed to indicate the date his allegedly MCLE Compliance Number was issued, as provided for in Section 6, Rule 6 of the Revised Rules of the Court of Tax Appeals. While it is true that litigation is not a game of technicalities, this does not mean that the Rules of Court may be ignored at will and at random to the prejudice of the orderly presentation and assessment of the issues and their just

RESOLUTION CTA EB No. 310 resolution. Justice eschews anarchy ( Limpot vs. Court ofAppeals, 170 SCRA 367 [ 1989]). Applying the foregoing principles and provisions of law in the case at bench, We are constrained to dismiss the instant petition as the foregoing procedural flaws spell outright dismissal of the same. WHEREFORE, for not being sufficient in form and substance, the petition for review is hereby DENIED DUE COURSE and accordingly DISMISSED. SO ORDERED. WE CONCUR: Q ::J,~. ~ ERNESTO D. ACOSTA Presiding Justice Q...,._.,_~z, Q . ~~4 ~ . JUANITO C. CASTANEDA, ffR. Associate Justice ~ ~ENRIQUEZ Associate Justice CAESAR A. CASANOVA Associate Justice