MANULIFE DATA SERVICES, INC. v. COMMISSIONER OF INTERNAL REVENUE

-. ,_I REPUBLIC OF THE PHILIPPINES Court of Tax Appeals QUEZON CITY Second Division MANULIFE DATA SERVICES, CTA CASE N0.11337 INC., Petitioner, Members: RINGPIS-LIBAN, Chairperson, -versus- MODESTO-SAN PEDRO, and FERRER-FLORES, JJ COMMISSIONER OF INTERNAL REVENUE, Promulgated: Respondent. APR 0 4 ZOZ4 X -----------------------------------------------------------------------------------7~-------------------------- X RESOLUTIO~ h\ .,.~. For the Court's resolution are (a) petitioner's Manifestation and Motion, filed on February 23, 2024; and (b) respondent's Answer, filed on March 4, 2024. The instant Petition for Review was filed on November 14, 2023, when respondent failed to act on petitioner's Protest-Request for Reconsideration to respondent's Formal Letter of Demand and Final Assessment Notices. However, on February 21, 2024, petitioner received respondent's Final Decision on Disputed Assessment ("FDDA"), of even date. It then opted to pay the deficiency taxes assessed therein and is now praying for the withdrawal of its Petition. Given that petitioner already paid the deficiency taxes, as shown by the attached payment forms, the instant Petition is indeed moot. The withdrawal of the same must thus be granted. FOR THESE REASONS, petitioner's Manifestation and Motion is hereby GRANTED. Its Petition for Review, filed on November 14, 2023, is hereby deemed WITHDRAWN. Consequently, this case, docketed as CTA Case No. 11337, is hereby CLOSED and TERMINATED. Respondent's Answer is merely NOTED.

�' R ESO LUT I O N CTA Case No. 11 337 Page 2 of2 SO ORDERED. ~ - ~ -?'--. MA. BELEN M. RINGPIS-LIBAN Associate Justice c~Ass~ ociate� Justi~ :11 LV~K/