FILINVEST ALABANG INC., v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY THIRD DIVISION FILINVEST ALABANG, INC., CTA CASE NO. 11262 Petitioner, Members: -versus- MODESTO-SAN PED RO, Chairperson, and FERRER-FLORES, JJ COMMISSIONER OF Promulgated: INTERNAL REVENUE, FEB 11 2026 Respondent. ? - - . - - �z: . �z_ I y , -'t"i \ X--- ----- -- -------- ----------------- --- -- - - - - -- -----X RESOLUTION For this Court's resolution is petitioner's Motion to 'Vithdraw Petition for Review filed on June 19, 2025, with respondent's Comment (Re: Petitioner's Motion to Withdraw Petition for Review) fi led on August 29, 2025. In its Motion, petitioner avers that it filed the present Petition for Review on August 29, 2023. It, however, determined that the costs of further litigation and other important business considerations failed to j ustify pursuing its claim for refund. Thus, to avoid incurring add itional costs, petitioner desires to cease pursuing the case and moves for the withdrawal of the Petition. Respondent, on the other hand, manifests in his Comment that he submits the petitioner's Motion to the sound discretion of the Court. In the case of Commissioner ofInternal Revenue vs. Nippon Express (Phils.) Corporation, 1 the Supreme Court disucssed the procedure for withdrawal ofpending appeals before the Court ofTax Appeals (CTA), thus: A perusal of the Revised Rules of the Court of Tax Appeals (RRCTA) reveals the lack of provisions governing the proced ure f'or the G.R. No. 212920, September 16, 20 15.

RESOLUTION CTA CASE NO. 11262 Page 2 of2 withdrawal ofpending appeals before the CTA. Hence, pursuant to Section 3, Rule 1 of the RRCTA, the Rules of Court shall suppletorily apply: Sec. 3. Applicability of the Rules of Court. - T he Rules of Court shall apply suppletorily to these Rules. Rule 50 of the Rules of Court - an adjunct rule to the appellate procedure in theCA under Rules 42, 43 , 44 and 46 of the Rul es 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 discreti on of the Court: RULE 50 DISMISSAL OF APPEAL xxxx Section 3. Withdrawal of appeal. - An appeal may be withdrawn as of right at any time before the filing ofthe appel lee' s brief. Thereafter, the withdrawal may be allowed in th e discretion of the court. (Emphasis added) Applying the foregoing, the granting of a withdrawal of appeal at this stage (i.e., respondent's presentation of evidence) is addressed to the sound discretion of the Court. Considering petitioner's reasons and that the present Petition for Review has not yet been submitted for decision, together with the fact that the respondent did not interpose any objection to the withdrawal thereof, the Court shall grant petitioner's Motion to Withdraw Petition f or Review. ACCORDINGLY, petitioner's Motion to Withdraw Petition for Review is GRANTED. In view thereof, the present Petition f or Review received by the Court on September 4, 2023 is DISMISSED, and this case is considered CLOSED and TERMINATED. SO ORDERED. ~ G,//.. (}(u-..~ CO~N FERRER- LO ES Associate Justice