THE ORCHARD GOLF AND COUNTRY CLUB, INC. v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS Quezon City Third Division THE ORCHARD GOLF AND CTA CASE NO. 8986 COUNTRY CLUB, INC., Members: Petitioner, UY, Chairperson, and RINGPIS-LIBAN, JJ_. -versus- COMMISSIONER OF INTERNAL Promulgated: REVENUE, Respondent. . .J!I !. IAJ=.!l...!~--'-:-:---=---=---- c----- I: 0-:l- ~� ..-. � X- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - -X RESOLUTION On October 08, 2018, a Resolution1 was issued ordering the parties to submit simultaneous memoranda within thirty (30) days from notice. Upon receipt thereof or the lapse of the period granted, this case shall be deemed submitted for decision. On November 15, 2018, Petitioner flied a "Motion for Extension"2 praying for an additional period of fifteen (15) days from November 15, 2018 or until November 30, 2018 within which to ftle its Memorandum, which the Court granted in a Resolution3 dated November 15, 2018. On November 21, 2018, Petitioner filed a "Motion for Last Extension" via registered mail, praying for another extension of ten (10) days from December 03, 2018 or until December 13, 2018 within which to ftle its Memorandum, which the Court granted in a Resolution dated December 18, 2018. On December 13, 2018, Petitioner filed a "Motion to Admit Memorandum (with attached Memorandum dated 13 December 2018)" via registered mail. Docket, pp. 4085-4086. 2 !d., pp. 4091-4093. 3 !d., p. 4097.

RESOLUTION CTA CASE NO. 8986 On December 18, 2018, Petitioner flied a "Manifestation" stating that it filed a "Motion to Admit Memorandum (with attached Memorandum dated 13 December 2018)" on December 13,2018 via registered mail. WHEREFORE, Petitioner's "Manifestation" filed on December 18, 2018 is NOTED. Finding merit thereon, Petitioner's "Motion to Admit Memorandum (with attached Memorandum dated 13 December 2018)" is GRANTED. The Memorandum is ADMITTED and made part of the records of the case. Since the parties have already submitted their respective memoranda, this case shall be deemed submitted for decision. SO ORDERED. E~.....~;~.stUicYe MA. BELEN M. RINGPIS-LIBAN Associate Justice