LAMCO INTERNATIONAL TRADING CO., INC. v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SECOND DIVISION LAMCO INTERNATIONAL CTA CASE NO. 11120 TRADING CO., INC., Petitioner, Members: - versus - RINGPIS-LIBAN, Chairperson, MODESTO-SAN PEDRO, and FERRER-FLORES, JJ COMMISSIONER OF Promulgated: INTERNAL REVENUE, Respondent. JUL 1 0 2023 / r- ---'- ------ \ /Ju:-x x - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -'~- !lx� RESOLUTION For this Court's resolution is petitioner's Motion to Withdraw Petition filed on May 4, 2023, with respondent's Comment (Re: Motion to Withdraw Petition dated on May 4, 2023) filed on June 6, 2023, praying that the instant petition for review be dismissed and withdrawn and the case be declared closed and terminated. In its motion, petitioner avers that its Board of Directors resolved to withdraw the case. It attached the notarized Secretary's Certificate dated May 4, 2023, the pertinent portions of which read: "3, That during the duly constituted special meeting of the Board of Directors on 27 Apri12023, wherein a quorum was present, the following Board Resolution, on motion made an seconded, was unanimously approved: "RESOLVED, that the Board of Directors of LAMCO INTERNATIONAL TRADING CO., INC. (the "Corporation") authorizes, as it is hereby authorizes, the Corporation to withdraw the Petition for Review that it has caused to file on 04 April 2023, in relation to the case docketed as LAMCO INTERNATIONAL TRADING CO., INC. vs. COMMISSIONER OF INTERNAL REVENUE, CTA CASE NO. 11120.

RESOLUTION CTA CASE NO. 11120 Page 2 of4 "RESOLVED, FURTHER, that WEIGAND AND PARTNERS, the Corporation's legal counsel in the said case, be instructed to file or cause the filing of a Motion to Withdraw Petition for Review with the Court of Tax Appeals. "RESOLVED, FINALLY, That the foregoing resolution shall remain valid and subsisting unless otherwise revoked or amended in writing by the Corporation." 4. The foregoing resolution has not been amended rescinded and is still inforce and effect and in accordance with the records of the Corporation presently in my custody. XXX XXX XXX (signed) Zebedee U. Chua Corporate Secretary" In Commissioner of Internal Revenue vs. Nippon Express (Phils.) Corporation, 1 the Supreme Court elucidated on the procedure for the withdrawal ofpending appeals before the Court of Tax Appeals. The Supreme Court held: "A perusal of the Revised Rules of the Court of Tax Appeals (RRCTA) reveals the lack of provisions governing the procedure for the withdrawal of pending appeals before the CTA. Hence, pursuant to Section 3, Rule I of the RRCTA, the Rules of Court shall suppletorily apply: SEC. 3. Applicability ofthe Rules ofCourt.- The Rules of Court in the Philippines shall apply suppletorily to these rules. Rule 50 of the Rules of Court (now the 1997 Rules of Civil Procedure) - an adjunct rule to the appellate procedure in the CA under Rules 42, 43, 44 and 46 of the Rules of Court which are equally adopted in the RRCTA - states that when the case is deemed submitted for resolution, withdrawal of appeals made after the filing of the appellee's brief may still be allowed in the discretion of the court: xxxx RULE 50 DISMISSAL OF APPEAL Section 3. Withdrawal of appeal. -An appeal may be withdrawn as of right at any time before the filing of the appellee's brief. Thereafter, the withdrawal may be allowed in the discretion of the court." 'G.R. No. 212920, September 16,2015.

RESOLUTION CTA CASE NO. 11120 Based on the foregoing, the granting of a withdrawal of appeal before the filling of appellee's brief is "as (a matter) ofright". In other cases, after the filing of the appellee's brief, the withdrawal may be allowed "in the discretion ofthe court". Records show that the Petition for Review was filed by petitioner on April4, 2023. The case was originally raffled to the Court of Tax Appeals (CTA) Third Division. The Summons was issued on April 19, 2023 giving respondent thirty (30) days, after the service, to file his Answer. The Summons was received by respondent on May 12, 2023; thus, respondent had until June 11, 2023 to file his Answer. On May 4, 2023, petitioner filed the instant Motion to Withdraw Petition for Review. In a minute resolution dated May 22, 2023, respondent was ordered to comment on petitioner's motion to withdraw petition for review within five (5) days from notice. On June 6, 2023, respondent filed his Comment (Re: Motion to Withdraw Petition for Review dated on May 4, 2023) and interposed no objection to the petitioner's Motion to Withdraw Petition. Meanwhile, on June 9, 2023, respondent filed a Motion for Extension of Time to File Answer. Respondent requested an additional period of thirty (30) days from June II, 2023 or until July 11, 2023 within which to file his Answer. In a Resolution dated June 9, 2023, this case was transferred to the CTA Second Division pursuant to the Administrative Circular No. 01-2023 (Reorganizing the Divisions of the Court) dated May 23, 2023. Considering that respondent has not yet filed his Answer to the present Petition for Review and did not interpose any objection to petitioner's motion to withdraw petition, petitioner's withdrawal ofthe present petition is a matter of right, pursuant to Section 3 ofRule 50 ofthe 1997 Rules of Civil Procedure.

RESOLUTION CTA CASE NO. 11120 Page4 of4 WHEREFORE, premises considered, petitioner's Motion to Withdraw Petition for Review filed on May 4, 2023 is GRANTED. Accordingly, the instant Petition for Review filed on April 4, 2023 is DISMISSED, and this case is considered CLOSED and TERMINATED. With regard to the respondent's Motion for Extension of Time to File Answer, the same is considered MOOT. SO ORDERED. ~. ~ -? ...__ MA. BELEN M. RINGPIS-LIBAN Associate Justice MARIARO co~�