COMMISSIONER OF INTERNAL REVENUE v. VEREDIUM ENERGY VENTURES, INC.

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC COMMISSIONER OF INTERNAL CTA EB NO. 2103 REVENUE, (CTA Case No. 8706) Petitioner, Present: -versus- Del Rosario, PJ, Castaneda, 1r. , Uy, Fabon-Victorino, M i n d a r o - G r u !Ia, Ringpis-Liban, Manahan, Bacorro-Villena, and Modesto-San Pedro, JJ. VEREDIUM ENERGY Promulgated: VENTURES, INC., FEB 12 2020 ~ Respondent. ?-. 'o?~ X---------------------------------------------------------------------------------------------X RESOLUTION On September 13, 2019, the Court En Bane issued a resolution requiring petitioner to submit the certified true copies of the assailed Resolution and Decision within ten ( 10) days from receipt thereof. However, as per records verification dated December 11 , 2019, petitioner failed to submit the required attachments and to obey the lawful order of this court. Section 3, Rule 1 of the 2005 Revised Rules of the CTA, as amended (RRCTA), in relation to Section 2, Rule 6 of the RRCTA and Section 7, Rule 43 of the Revised Rules of Court, respectively provide: "SEC. 3. Applicability ofthe Rules ofCourt.- The Rules of Court in the Philippines shall apply suppletorily to these Rules."

RESOLUTION CTA EB No. 2103 Page 2 of3 "SEC. 2. Petition for review; contents. - xxx A clearly legible duplicate original or certified true copy of the decision appealed from shall be attached to the petition." "SEC. 7. Effect offailure to comply with requirements.- The failure of petitioner to comply with any of the foregoing requirements regarding the payment of 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." Based on the above provisions, a clearly legible duplicate original or certified true copy of the decision appealed from shall be attached to the petition. Meanwhile, in case of failure of petitioner to comply with the said requirement, Section 7, Rule 43 of the Rules of Court, in relation to Section 3, Rule 1 ofthe RRCTA, sanctions the dismissal of the petition. Here, considering petitioner's failure to comply with the Court En Bane's order and to submit the required documents, the dismissal of the present petition is in order. WHEREFORE, the instant Petition is DISMISSED, for failure to completely submit the requirements under Section 2, Rule 6 of the 2005 Revised Rules ofthe CTA, as amended. SO ORDERED. Presiding Justice Q. C . C-:t-"-"~"" Q. ERL~.UY JUANfTO c. CASTANEJJA, JR. Associate Justice Associate Justice ~N.t\A~.C~ CIELITO N. MINDARO- GRULLA Associate Justice

RESOLUTION CA~ THE' RIN~ ~T./MAI NAt HAN~ CTA EB No. 2103 Page3of3 Associate Justice ~. ~ ---?~ <_ MA. BELEN M. RINGPIS-LIBAN Associate Justice