SMI-ED PHILIPPINES LANDHOLDINGS, INC. v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY EN BANG SMI-ED PHILIPPINES LANDHOLDINGS, INC., Petitioner-Appellant, C.T.A. EB No . 199 (C.T.A. Case No. 6649) Present: -versus- Acosta, P.J. Castaneda, Jr. Bautista, Uy, Casanova, and Palanca-Enriquez, JJ. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee . X------------------------------------------------------------------------------------------------X RESOLUTION The instant Petition fo r Review filed on August 25 , 2006 by petitioner SMI-ED Philippines Landholdings , Inc. is DENIED DUE COURSE , and consequently , DISMISSED for not being sufficient in form . The petition is not accompanied by the duplicate original or certified true copies of the assailed Decision dated April 4, 2006 and Resolution dated July 19, 2006 of the Second Division of the Court. Th is is in violation of Section 2, Rule 6 of the Revised Rules of the Court of Tax Appeals , in relation to Section 6, Rule 43 of the Rules of Court.

EB Resolution EB No. 199 (CTA Case No. 6649) !='age 2 Failure on the part of petitioner to comply with the requirement regarding the documents which should accompany the petition shall be sufficient ground for the dismissal of the petition under Section 7, Rule 43 of the Rules of Court. SO ORDERED. t_.__'_-': -Q~ ERNESTO D. ACOSTA Presiding Justice q~ uiNIT@ 'o c . c. A~ srA~ NEDA~ ~~R. � Associate Justice Associate Justice ~ AEsR~~~tUicYe CAESAR A.CASANOVA Associate Justice ~CA~EZ Associate Justice