FAITH IN GOD RPM PROFESSIONAL AND TECHNICAL CORPORATION v. BUREAU OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC FAITH IN GOD RPM CTA EB No. 2706 PROFESSIONAL AND (CTA Case No. 10398) TECHNICAL CORPORATION, Present: Petitioner, DEL ROSARIO, PJ, -versus- UY, RINGPIS-LIBAN, MANAHAN, BACORRO-VILLENA, MODESTO-SAN PEDRO , REYES-FAJARDO, CUI-DAVID, and FERRER-FLORES, JJ. BUREAU OF INTERNAL Promulgated: REVENUE, Respondent. ){- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - RESOLUTION In our Resolution dated 22 November 2022, the Court ordered petitioner to furnish the Court with the original copy of the Secretary 's Certificate attached to its Petition for Review. Records Verification dated 28 December 2022 reveals that petitioner failed to do so. In our Resolution dated 19 January 2023, petitioner was given anew a non-e){tendible period of five (5) days from notice to comply with the Court's directive in the Resolution dated 22 November 2022. Notwithstanding these, Records Verification dated 9 March 2023 reveals that petitioner failed to su bmit the original copy of the Secretary 's Certificate attached in its Petition for Review.

RESOLUTION CTA EB Case No. 2706 (CTA Case No. 10398) Faith in God RPM Professional and Technical Corporation vs. Bureau of Internal Revenue x------------------------------------------------------------------------------------------x We find Section 3, Rule 17 of the Rules of Court applicable, to wit: Section 3. Dismissal Due to Fault of Plaintiff - If, for no justifiable cause, the plaintiff fails to appear on the date of the presentation of his or her evidence in chief on the complaint, or to prosecute his or her action for an unreasonable length of time, or to comply with these Rules or any order of the court, the complaint may be dismissed upon motion of the defendant or upon the court's own motion, without prejudice to the right of the defendant to prosecute his or her counterclaim in the same or in a separate action. This dismissal shall have the effect of an adjudication upon the merits, unless otherwise declared by the court. [Emphasis and underscoring supplied.] WHEREFORE, premises considered, the instant Petition for Review is DISMISSED for petitioner~ failure to comply with this Court's order and for its apparent lack of interest in pursuing the Petition. Further, respondent's Comment/Opposition (Re: Petition for Review filed on 19 October 2022) is NOTED WITHOUT ACTION. SO ORDERED. Presiding Justice ER~P.UY Associate Justice ON LEAVE MA. BELEN M. RINGPIS-LIBAN Associate Justice c::'~�~ CATHERINE T. MANAHAN Associate Justice

RESOLUTION CTA EB Case No. 2706 (CTA Case No. 10398) Faith in God RPM Professional and Technical Corporation vs. Bureau of Internal Revenue X------------------------------------------------------------------------------------------X ... JEAN M.ARJ�{A"'."'JfACORRO":viLLENA MARIA ROWEtfX,~"v.a. ~~ }:;~.}=~ MARIAN IvfJF. RE~-FAJ'ARDO Associate Justice Lut.AAfM'~ LANE~~~~I-DAVID Associate Justice co~)/; s Associate Justice