COMMISSIONER OF INTERNAL REVENUE v. MR. URBANO L. VELASCO

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC BUREAU OF INTERNAL CTA EB NO. 1517 REVENUE (REVENUE REGION (CTA CASE NO. 8497) NO.8, RDO 047 MAKATI CITY), Present: Petitioner, -versus- Del Rosario, PJ, Castaneda, Jr., Bautista, Uy, Casanova, Fabon-Victorino, Mindaro-Grulla, Ringpis-Liban, and Manahan,JJ. MR. URBANO L. VELASCO, Promulgated: Respondent. FEB 23 2017 jf!.'jtr9r~~-- - x-------------------------------------------------------------------------------------------x RESOLUTION On October 14, 2016, the Court En Bane issued a Resolution requiring petitioner to submit proof of service to respondent of the Petition for Review. As per records verification, however, petitioner failed to comply. Section 1, Rule 7 of the 2005 Revised Rules of the CTA, as amended, states: "SECTION 1. Applicability of the Rules of Court on procedure in the Court of Appeals, exception. - The procedure in the Court en bane or in Division in original and in appealed cases shall be the same as those in petitions for review and appeals before the Court of Appeals pursuant to the applicable

RESOLUTION CTAEBNo. 1517 Page 2 of3 provisions of Rules 42, 43, 44 and 46 of the Rules of Court, except as otherwise provided for in these Rules." Rules 42, 43 and 46 require the presentation of the proof of service, among others, upon filing of the verified petition for review. Failure to comply thereto constitutes sufficient ground for its dismissal, thus: "Rule 42, SEC. 3. Effect of failure to comply with requirements. - The failure of the petitioner to comply with any of the foregoing requirements regarding the payment of the docket and other lawful fees, the deposit for costs, proof of service of the petition, and the contents of and the documents which should accompany the petition shall be sufficient ground for the dismissal thereof." "Rule 43, SEC. 7. Effect of failure to comply with requirements. - The failure of the petitioner to comply with any of the foregoing requirements regarding the payment of the docket and other lawful fees, the deposit for costs, proof of service of the petition, and the contents of and the documents which should accompany the petition shall be sufficient ground for the dismissal thereof." "Rule 46, SEC. 3. Contents and filing ofpetition; effect ofnon-compliance with requirements. - xxx It shall be filed in seven (7) clearly legible copies together with proof of service thereof on the respondent xxx XXX XXX XXX The failure of the petitioner to comply with any of the foregoing requirements shall be sufficient ground for the dismissal ofthe petition." Hence, considering petitioner's failure to submit proof of service of the Petition for Review, the dismissal of the same is in order. WHEREFORE, in view thereof, the Petition for Review 1s DISMISSED, for failure to submit proof of service.

RESOLUTION CTA EB No. 1517 Page 3 of3 SO ORDERED. 9.c.~~~~� J Jilt\ P..,!~�~, ~' '! JUAMITO C. CASTANEDA, JR. 0\IM'Ul'> Associate Justice LOVELL . BAUTISTA , Assoc te Justice ER~.UY CAESAR~ASANOVA Associate Justice Associate Justice GiL:f;N.~. c~ CIELITO N. MINDARO-GRULLA Associate Justice Ch/. -11d.c,_ ~ .- L_ MA. BELEN M. RINGPIS-LIBAN Associate Justice ~-T� /ltiWY'4t...--- cATHERINE T. MANAHAN Associate Justice