CHOICE GOURMET BANQUET, INC. v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION CHOICE GOURMET BANQUET, CTA CASE NO. 9238 INC., Members: Petitioner, - versus - DEL ROSARIO, P.J., Chairperson, FASON-VICTORINO, and MANAHAN, JJ. COMMISSIONER OF INTERNAL Promulgated: REVENUE, . 'u><?fo-- Respondent. -------x RESOLUTION This resolves petitioner's Manifestation with Motion to Withdraw Petition filed on November 14, 2018. Petitioner avers that in the parties' respective Pre-Trial Briefs, both petitioner and respondent signified their willingness to enter into amicable settlement. On November 10, 2016, petitioner filed an Application for Compromise Settlement ofInternal Revenue Tax Liabilities before the BIR Large Taxpayers Collection and Enforcement Division. On even date, petitioner filed a Motion to Defer Hearing and to Suspend Proceedings due to its pending application. On October 31, 2018, petitioner's Application for Compromise was approved by the BIR as evidenced by the Certificate of Availment issued and signed by respondent Commissioner of Internal Revenue through his authorized

RESOLUTION CTA CASE NO. 9238 representative, Assistant Commissioner Alfredo V. Misajon. Attached to the instant motion are the following documents as proof of acceptance of its offer to compromise, to wit: 1. eFPS Filing Reference Number; 2. Union Bank of the Philippines Payment Status; 3. eFPS Confirmation of Payment; and 4. Certification from Records Division of Completion of Payment. In his Manifestation filed on January 4, 2019, respondent states that per inquiry, the BIR-Large Taxpayers Collection and Enforcement Division confirmed the approval of petitioner's request for compromise settlement of its tax liability for taxable year 2009 and that the corresponding Certificate of Availment has been issued. Thus, he interposes no objection to the withdrawal of the instant case. There being no objection on the part of respondent, and that amicable settlements and compromises are not only allowed but actually encouraged in civil cases\ petitioner's Motion to Withdraw Petition, is hereby GRANTED . WHEREFORE, the Petition for Review filed on January 13, 2016, is deemed WITHDRAWN. This case is deemed CLOSED and TERMINATED. SO ORDERED. Presiding Justice ~�7-~ CATHERINE T. MANAHAN Associate Justice 1 Republic of the Philippines v. Sandiganbayan, 173 SCRA 729 [ 1989] .