MARY JANE D. GALIAS (FUNCTIONSMITH SALES AND SERVICES) v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS Quezon City FIRST DIVISION MARY JANE D. GALlAS (FUNCTIONSMITH SALES AND SERVICES), Petitioner, -versus- CTA CASE NO. 11867 COMMISSIONER OF INTERNAL REVENUE, Respondent. X- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - X ORDER In today's setting, supposedly for the Pre-Trial Conference, only Atty. Victor Rico P. Lopez and Atty. Manuel Luis B. Cruz appeared for respondent, with Atty. Lopez as lead counsel. The counsel of record, Atty. Franchesca Angeline S. Dayrit, failed to appear despite notice. With the non-appearance of petitioner's counsel , Atty. Lopez moved for the dismissal of the case based on two (2) grounds: {i) failure to appear for pre-trial, and (il) failure to file the Pre-Trial Brief. Accordingly, pursuant to Rule 18, Sections 5 and 6 of the Rules of Court, as amended , the Court is constrained to GRANT the motion of Atty. Lopez. This case is DISMISSED without prejudice. SO ORDERED. GIVEN IN OPEN COURT, this 13th day of November 2025, in Quezon City, Philippines. LA~f!z!.VID Associate Justice