JOHNNY SY CO v. BUREAU OF INTERNAL REVENUE, ET. AL.

. REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SPECIAL FIRST DIVISION JOHNNY SY CO, CTA Case No. 11024 Petitioner, Members: -versus- DEL ROSARIO, P.J. , Chairperson, MANAHAN, and BUREAU OF INTERNAL REYES-FAJARDO, JJ. REVENUE, ET AL., Promulgated: Respondents. ~D~C~T...!..___.!!~~~~r....:,LL....!..J ){- - - - - - - - - - - - - - - - - - - - - - - - - - - RESOLUTI For this Court's resolution is petitioner's M � n for Reconsideration (to the Resolution dated May 30, 2023) filed on June 29, 2023 without respondents' comment. I Petitioner seeks the reversal of the Court's Resolution dated May 26, 2023 dismissing the Petition for Review for failure to submit a compliant Verifica tion and Certification on Non- Forum Shopping pursuant to the directive embodied in the Minute Resolution of the Court dated December 14, 2022 followed by the Court's Resolution dated March 29, 2023. Petitioner maintains that it has satisfactorily complied with the procedural requirements relative to the preparation and e){ecution of its Verification and Certification on Non-Forum Shopping but at the same time contends that there e){ists ample jurisprudence that recognizes substantial compliance with the rules over a rigid and overly technical application thereof in order to afford the parties the opportunity to fully ventilate the substantive m erits of their case. 1 Records Verification dated August 8, 2023.

RESOLUTION CTA Ca se No . 11024 , Pa ge 2 of 3 RULING OF THE COURT We deny the motion. It must be recalled and emphasized that petitioner was given by the Court ample opportunity to submit various documents to cure the procedural lapses/ defects identified by the Court in his Petition for Review as early as December 14, 2022 and was granted several extensions of time2 to comply with the Court's directives. In the Resolution dated March 29, 2023, the Court specifically gave him a last opportunity to submit a compliant Verification and Certification Against Non- Forum Shopping. Unfortunately, petitioner only submitted a photocopy of a Verification and Certification that was not compliant with the 2004 Rules on Notarial Practice on April26, 2023. The plea of petitioner for the relaxation of procedural rules to give way to substantial justice cannot be sustained in the face of a seemingly lackadaisical and non-judicious approach in filing a Petition for Review and in complying with the orders of this Court. In denying petitioner's plea, we take guidance from the decision of the Supreme Court in the case of Toshiba Information Equipment (Phils .), Inc. vs. Commissioner of Internal Revenue,3 which ruled thus: "Procedural r ules are design ed to facilita te t h e a djudication of cas es. Courts and litigan ts a lik e a re enj oined to abide strict ly by the rules. While in certa in insta n ces, the Court a llows a relaxation in the a pplication of the rule s , it n ever intends to forge a weapon for erring litigants to violate the rules with impunity. The libera l in terpreta tion a nd a pplication of rule s a pply only in proper cases of d emonstra ble merit and under justifiable cau ses a nd circumsta nces . xxx xxx xxx." 2 Court Resolution dated Ma rch 29, 2 023; Min ute Resolution da ted April 25, 2 023. 3 G.R. No. 157594, Ma rch 9, 20 10.

RESOLUTION CTA Case No. 11024 WHEREFORE, premises considered, petitioner's Motion for Reconsideration (to the Resolution dated May 30) 2023) filed on June 29, 2023, is DENIED for lack of merit. SO ORDERED. Presiding Justice c:~ ' '- ~ CATHERINfT. MANAHAN Associate Justice ~ ~ t~-1=~�~ MARIAN IW F. REYES-FAJARDO Associate Justice