A DIAGO TRADE AND SERVICES CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SECOND DIVISION A DIAGO TRADE AND CTA CASE NO. 10952 SERVICES CORPORATION, Members: Petitioner, -versus- UY, Chairperson, BACORRO-VILLENA, and COMMISSIONER OF CUI-DAVID, JJ. f: Promulgated: INTERNAL REVENUE, /tJ.'Of;h( Re sponde nt. -NN9-\0V~8l-;7H7..07~..Y2::-_ ___.!...___ _ X- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - X RESOLUTION On September 1, 2022, the Court issued a Resolution directing petitioner to rectify the noted omissions or deficiencies in its Petition for Review and to submit the judicial affidavits of its intended witnesses within ten (10) days from notice . The Records Verification dated September 27, 2022 indicates that petitioner failed to comply with the Resolution of the Court dated September 1, 2022. Section 6 , Rule 7 of the Revised Rules of Court provides that only witnesses whose judicial affidavits are attached to the pleading shall be pre sented by the parties during trial, to wit: SEC. 6. Contents. - Every pleading sta ling a pa rty's cla ims o r defe n ses s h a ll, in a ddition to tho se m a nda ted by Section 2, Rule 7, s tate the following: (a) Nam es of w itn esses wh o will b e prese nted to prove a party's claim or d e fe n se; (b) S umma ry of the witnesses' inte nded testimonies, provided tha t the judicia l a ffid avits of said witnesses s h a ll b e a ttach ed t o the pleading a nd form a n integra l pa r t th e reof. Only witnesses wh ose judicia l a ffid avits a re attach ed to the pleading s ha ll be presented by the pa rties during trial. Except if a pa rty presents m e ritori ous reasons as b asis fo r the a dmission of

RESOLUTION CTA Case No. 10952 A Diago Trade and Services Corporation vs. Commissioner of Internal Revenue X----------------------------------------------------- ------------------------------- - -- -- -X additional witnesses, no other witness or affidavit shall be heard or admitted by the court; and... Further, Section 3, Rule 17 of the Revised Rules of Civil Procedure states that if, for no j u stifiable cause, petitioner fails to comply with the Rules or any order of the court, the complaint may be dismissed upon the Court's own motion, to wit: SEC. 3. Dismissal due to .fault of plaintiff - If, for no justifiable cause, the plaintiff fails to appear on the date of the presentation of his or her evidence in chief on the complaint, or to prosecute his or her action for an unreasonable length of time, or to comply with these Rules or any order of the court, the complaint may be dismissed upon motion of the defendant or upon the court's own motion, without prejudice to the right of the defendant to prosecute his or her counterclaim in the same or in a separate action. This dismissal shall have the effect of an adjudication upon the merits, unless otherwise declared by the court. WHEREFORE, premises considered, petitioner A Diago Trade and Services Corporation's Petition for Review is DISMISSED for failure to comply with the Rules and order of this Court. SO ORDERED. ERL~P.UY Associate Justice JEAN MARIE A. BACORRO-VILLENA Associate Justice ~j- LANEE S. CUI-DAVID Associate Justice