SHELL PILIPINAS CORPORATION (FORMERLY: PILIPINAS SHELL PETROLEUM CORPORATION) v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY THIRD DIVISION SHELL PILIPINAS CTA CASE NO. 11429 CORPORATION (FORMERLY: PILIPINAS Members: SHELL PETROLEUM CORPORATION), MANAHAN, Chairperson, REYES-FAJARDO, Petitioner, ANGELES, JJ. -versus- Promulgated: SEP 1 9 2025 COMMISSIONER OF INTERNAL REVENUE, Respondent. ){ - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - -){ RESOLUTION For the Court's resolution is the Manifestation with Motion to Withdraw Petition for Review and Motion for Consolidation dated March 25, 2024 filed on August 14, 2024, and submitted for resolution on January 21, 2025. In its Manifestation with Motion, petitioner prays that this Court order the withdrawal of the Petition for Review previously filed on March 6, 2024, and the subsequent Motion for Consolidation relative thereto, in view of a letter later issued by the Bureau of Internal Revenue (BIR) Large TaJCpayer Service (LTS) acting upon the previous administrative claim for refund of petitioner. In such letter, petitioner was informed that the issuance of a TaJC Credit Certificate (TCC) in relation to its claim for refund of eJCcise taJCes paid on imported fuel oil from March 1, 2022 to November 30, 2022, was recommended. To recapitulate, the present appeal before this Court is in relation to the respondent's inaction on such administrative claim. Section 3, Rule so, of the Rules of Court provides the key provision which allows the withdrawal of an appeal, to wit:

RESOLUTION CfA CASE NO. 11429 Page 2 of2 RULE so DISMISSAL OF APPEAL XXX 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 -An appeal may be withdrawn as of right at any time before the filing of the appellee's brief.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. (4a)1 As provided in the Revised Rules of the Court of Tax Appeals (RRCTA), as amended, the Rules of Court shall apply suppletorily thereto.2 Thus, considering the development in this case that the relief sought in the present appeal has already been acted upon favorably by the respondent by granting the administrative claim appealed herein, and for failure of respondent to comment or object thereto despite being given the opportunity,3the Motion to Withdraw is granted. WHEREFORE, petitioner's Manifestation with Motion to Withdraw Petition for Review and Motion for Consolidation dated March 25, 2024 filed on August 14, 2024 is GRANTED. Accordingly, the Petition for Review in CTA Case No. 11429 is hereby deemed WITHDRAWN, and the Motion for Consolidation relative thereto is rendered MOOT. The above-captioned case IS considered CLOSED and TERMINATED. SO ORDERED. ~~/- CATHERINE T. MANAHAN Associate Justice ~~/.~�Faj~ MARIAN IV#. REfl!S-FA~ARDO Associate Justice HENRY j/kGELES Associate Justice 1 2019 Amendments to the 1997 Rules of Civil Procedure, A.M. No. 19-10-20-SC, October 15, 2019. 2 Rule 1, Section 3, Revised Rules of the Court of Tax Appeals, A.M. No. 05-11-07-CfA, November 22,2005. 3 As per Records Verification Report dated January 2, 2025, Docket, Vol. I, p. 124.