TEE ONE, INC., v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SECOND Dl VISION TEE ONE, INC., CTA Case No. 9587 Petitioner, Members: -versus- CASTANEDA, JR., Chairperson CASANOVA, and MANAHAN, JJ. COMMISSIONER OF INTERNAL Promulgated: REVENUE, JUL 1 9 2017 ~ Respondent. / X- - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - -X RESOLUTION t 1:11 p-"� For this Court's action is petitioner's Notice of Dismissal filed on J u ne 7, 2017. Despite notice, respondent failed to file its comment thereto. In its Notice of Dismissal, petitioner states that pursuant to Section 11, Ru le 17 of the Revised Rules of Court, it is notifying th e Court of its voluntary withdrawal and dismissal of the instant case. Petitioner alleges that as of the date of filing of the Notice of Dismissal on June 7 , 2017, respondent has not filed his answer or any responsive pleading; and, that petitioner has decided to withdraw the instant case and instead settle the alleged deficiency tax liability. Upon review of the records, the Court finds that contrary to petitioner's clai1n, respondent filed his Answer on May 31, 2017, or before the filing of the subject Notice of Dismissal. t Rule 17 Dismissal of Ac tion s Section 1. Dismissal upon notice by plaintiff.- A compla int may be dismissed by the plaintiff by filing a notice of dismissal at any time before service of the answer or of a motion for summary judgment. Upon such notice being filed , the court shall issue an order confirming the dismissal. Unless otherwise stated in the notice, the dismissa l is without prejudice , except that a notice operates as an adjudicatio n upon the merits when filed by a plaintiff who has once dismissed in a competent court an action based on or including the same cla im.

RESOLUTION CTA CASE No. 9587 Further, on June 2, 20 17, the Court issued a Notice of Pre-Trial Conference. Despite the filing of respondr:nt's Answer, the Court will treat the instant Notice of Dismissal as a motion to withdraw the instant petition, without respondent's objections. WHEREFORE, finding the Notice of Dismissal well-taken and there being no objection from respondent, the Notice of Dismissal is confirmed. Accordingly, the instant Petition for Review filed on May 5, 2017 and docketed as CTA Case No. 9587 is WITHDRAWN and considered CLOSED and TERMINATED. SO ORDERED. ~--4 c.~~~Q_� JlYANITO c. CASTANEDA,V1JR. Associate Justice CAESAR A. CASANOVA ~7- .41~~-- Associate Justice CATHERINE T. MANAHAN Associate Justice