ARGUS DEVELOPMENT CORPORATION, AS REPRESENTED BY MARIA DOLORES ELEGADO v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURTOFTAXAPPlliUB QUEZON CITY THIRD DIVISION ARGUS DEVELOPMENT CTA CASE NO. 12034 CORPORATION, AS REPRESENTED BY MARIA Members: DOLORES ELEGADO, MANAHAN, Chairperson, Petitioner, REYES-FAJARDO, ANGELES, JJ. -versus- Promulgated: COMMISSIONER OF OCT 24 2025 / INTERNAL REVENUE, Respondent. ){ - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - -){ RESOLUTION Acting on the Petition for Review with Motion to Suspend Collection of Taxes filed on July 9, 2025, the same is considered as not filed for failure of petitioner to comply with CTA En Bane Resolution No. 8-2024, as amended by CTA En Bane Resolution No. 1- 2025, which requires the transmittal of an e-mail/ PDF copy within twenty-four (24) hours from the completion of its primary mode of filing, to wit: CfA EN BANC RESOLUTION NO. 8-20241 2. Manner of transmittal. -The PDF copies must be transmitted by litigants and court users to the official e-mail addresses: XXX 'Guidelines on Submission ofElectronic Copies ofPleadings and Other Court Submissions Before the Court of Tax Appeals Pursuant to A.M. No. 10-3-7-SC and A.M. No. 11-9-4-SC, CTA En Bane Resolution No. 8-2024, September 1, 2024.

RESOLUTION CTA CASE NO. 12034 Page 2 of2 When the primary manner of filing is through personal filing, by registered mail, or by accredited courier, in accordance with Rule 13, Section 3 (a), 3 (b), or 3 (c) of the 2019 Amendments to the 1997 Rules of Civil Procedure, ten (10) paper copies for En Bane cases, and six (6) paper copies for initiatory pleadings or four (4) paper copies for subsequent pleadings for Division cases, shall be filed. The PDF copies must be transmitted within twenty-four (24) hours from such filing ofpaper copies; otherwise, the pleading or court submission shall be deemed as not filed. (Emphasis supplied) CTA EN BANC RESOLliTION NO. 1-20252 9. All other electronic submissions that do not comply with CTA En Bane Resolution No. 8-2024 and other related CTA issuances one- filing, shall be considered as not filed; and xxx (Emphasis supplied) Thus, in view of the Records Verification Report dated July 16, 2025, stating that the petitioner failed to submit an email/soft copy of the instant Petition, the latter is deemed as not filed. WHEREFORE, premises considered, CTA Case No. 12034 is hereby DISMISSED. SO ORDERED. .. ~7 , CATHERINE T. MANAHAN Associate Justice ~ ~LW F ~L ,f~~ MARIAN :fV\t.F. R�-\4:s~FAJ'ARDO Associate Justice HENRY ,ANGELES Associate Justice 2 Interim Guidelines on the Submission of Electronic Copies of Pleadings and Other Court Submissions Before the Court of Tax Appeals, CTA En Bane Resolution No. 1-2025, February 5, 2025.