LAPANDAY HOLDINGS CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SECOND DIVISION LAPANDAY HOLDINGS C.T.A. CASE NO. 8932 CORPORATION, Members: Petitioner, - versus - CASTANEDA, JR., Chairperson; CASANOVA, and COTANGCO-MANALASTAS,JJ. COMMISSIONER OF INTERNAL Promulgated: REVENUE, APR 1 6 2015 - 7 ------ Respondent. / X-- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - r -X 2_;)1>r�". RESOLUTION When this case was called for pre-trial, only counsel for respondent, Atty. Albert C. Arpon, appeared, while counsel for petitioner, Atty. Romelia J. Ongayo, failed to appear despite notice. For failure of petitioner's counsel to appear, despite notice, and for failure of petitioner to file its pre-trial brief, counsel for respondent moved for the dismissal of this case. Finding merit in the motion, the same is hereby GRANTED. WHEREFORE, the case in caption is hereby DISMISSED for failure of petitioner's counsel to appear at the scheduled pre-trial and for failure of petitioner to file its pre-trial brief (Sections 5 & 6, Rule 18 of the 1997 Rules of Civil Procedure, as amended). SO ORDERED. Q.c.~.Q JUANfTO C. CASTANEJ!A, JR. Associate Justice a_ ~~~~~- CAESA�.CASANOVA AIVWfGA R. COTANGCO- MANALASTAS Associate Justice Associate Justice