INNOSEN, INC. v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS Quezon City FIRST DIVISION INNOSEN, INC ., CTA CASE NO. 10453 Petitioner, Members: -versus- DEL ROSARIO , P.J. & Chairperson, COMMISSIONER OF MANAHAN, and INTERNAL REVENUE, REYES-FAJARDO , JJ. Respondent. RESOLUT This resolves petitioner's Motion to Withdraw Petition for Review filed on December 17, 2021 , sans respondent's comment despite opportunity to do so pursuant to the Resolution dated February 11, 2022, as reported by the Records Division in the Records Verification dated March 8, 2022. In the present motion , petitioner states th at after re-examination of the duration of the trial proceedings and the litigation costs it incurred and will be incurring for this case, it decided to withdraw the Petition fo r Review. The Court sees no reason not to grant the motion. The Amended Petition for Review of the petitioner, dated March 24, 2021 , filed through electronic mail on March 24, 2021 1 seeks for the review of the decision of the Bureau of Internal Revenue (BIR) denying petitioner's claim for refund of input tax attributable to zero- rated sales in the amount of P1 ,709 ,822 .28 for calendar year 2018 for lack of legal and factual basis . Further, this case is still in the pre-trial stage when petitioner filed the present motion as the Court is still 1 But the pleadmg IS cons1dered filed on March 25 . 2021 smce the same was sent through email on March 24 . 2021 at 4 :53 :07 p.m .. or after the cu t-off t1me of 4 30 p m pursuant to CTA En Bane Resolution No 04-2021 , dated February 24 , 2021 The hard cop1es were subsequently filed on May 19, 2021 as stated 1n petitioner's Man1festatiori filed on even date

Resolution lnnosen, Inc. vs. Commissioner of Internal Revenue CTA Case No. 10453 Pa ge 2 of 2 waiting for the filing of the parties' Joint Stipulation of Facts and Issues due to be filed on December 18, 2021 . There being no comment/opposition filed by respondent, and considering that there are no attendant circumstances in this case that should incite this Court to act otherwise on petitioner's present motion , the Court resolves to grant the withdrawal of the Amended Petition for Review. Corollary , since the appeal is withdrawn , the assailed decision of the BIR denying petitioner's claim for refund of input tax attributable to zero-rated sales becomes final. 2 WHEREFORE , premises considered , petitioner's Motion to Withdraw Petition for Review filed on December 17, 2021 is GRANTED. Accordingly, the Amended Petition for Review dated March 24, 2021 is WITHDRAWN , and this case is declared CLOSED AND TERMINATED. SO ORDERED. Presiding Justice ~�J�ftt1M1~ ~ ~/ {:~.~ f. MARIAN IVY REYf:!'S-FAJ'ARDO CATHERINE T. MANAHAN Associate Justice Associate Justice 2 The declaration in Central Luzon Drug Corporation vs. Commissioner of Internal Revenue, G.R. No. 181371, March 2, 2011 , that "an appellant who withdraws his appeal must face the consequence of his withdrawal , such as the decision of the court a quo becoming final and executory ," finds applicable to this case by analogy