KH CEBU CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

Republic of the Philippines COURT OF TAX APPEALS Quezon City KH CEBU CORPORATION, Petitioner, -versus- C.T.A. CASE NO. 5474 COMMISSIONER OF INTERNAL Promulgated: REVENUE, Respondent. FEB 17 1998 -r�tr... x------------------------------------------ RESOLUTION Acting on respondent's motion to dismiss, filed by registered mail on January 26, 1998 (and heard on February 6, 1998), alleging as grounds therefor the following: "1. The One-S'top Shop In-ter- Agency Tax Credi-t and Du'ty Drawback Cen't.er o:f 'the Depart:men't. o:f Finance has already gran't.ed and re~eased 'to pe'ti'tioner a Tax Credi-t Cer'ti:fica'te (No. 0149-98) in 'the amoun-t o:f P2, 480,528.15 represen-ting 'the excess credi'tab~e VAT inpu-t 'taxes paid during 'the period January 1, 1995 'to March 31, 1996, subjec-t ma't.'t.er o:f 'the ins'tan't case. " and that: "2. To con't.inue wi'th 'the l i'tiga tion o:f 'the case a 't bar wo~d on~y resu~'t in squander o:f 'the Honorab~e Cour-t's precious 'time and at-tention, xxx."

Resolution - C.T.A. CASE NO. 5474 -2 - the Court RESOLVED to GRANT respondent's motion to dismiss, it appearing that despite proof of service thereof to petitioner, it has not filed any opposition to, or comment on, respondent's motion. Moreover, respondent's motion to dismiss was set for hearing on February 6, 1998 but petitioner's counsel, despite proper notice, failed to appear. Petitioner also failed to file its formal offer of evidence as required by the Court and has not been appearing on previous dates of hearing, showing lack of interest in prosecuting its claim. ACCORDINGLY, this case is dismissed on the grounds heretofore alleged, with costs to petitioner. SO ORDERED. ~Q#~ ERNESTO D. ACOSTA ~~d! Associate Judge