CTA Case No. 2921 (Resolution)

REPUBLIC OF. THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY LA MANCHA INN, INC., Petitioner, - versus - C.T.A. CASE NO. 2921 COMMISSIONER OF INTERNAL REVENUE, Respondent. X- - - - ----- X RE S 0 L UT I 0 N Considering that the instant petition, a claim for refund of erroneously paid caterer's tax for the period covering the fourth quarter of 1975 up to and inclusive of the third quarter of 1977 totalling to P143,284.97, is premised on the decision of this Court in the case of Manila Golf and Col.tntry Club vs. Commissioner of Intet'nal Revenue, C.T.A. Case No. 2630 dated March 30, 1977; and Cons id e~"i ng Furthet', that on appeal the Supreme Cout't, in the case of Commissioner of Internal Revenue vs. Hon. Court of Tax Appeals and Manila Golf and Country Club, Inc., G. R. No. L-47421 dated May 14, 1990, has ruled in its dispositive portion as follows:

RESOLUTION - CTA CASE NO. 2921 2- "ACCORDINGLY, the petition is GRANTED and the decision of the Court of Tax Appeals in CTA Case No. 2630 is set aside. Section 191-A of R.A. No. 6110 is valid and enforceable and, hence, the Manila Golf & Country Club Inc. is liable for the amount assessed against it." This Court therefore reso 1ves to DISMISS the instant petition for being moot, and the oral Motion of respondent for the dismissal of this case for lack of interest on the part of petitioner to prosecute its appeal is hereby GRANTED. SO ORDERED. Quezon City, Metro Manila, J�Jne 14, 1990. AMANTE ILLER Presiding Judge Judge