XEPIL PACKAGING represented by SUAT TEE D. POA v. BUREAU OF INTERNAL REVENUE, REVENUE REGION 7A, QUEZON CITY

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION XEPIL PACKAGING REPRESENTED BY SUAT TEE D. POA, Petitioner, - versus - CTA CASE No. 10701 BUREAU OF INTERNAL REVENUE, REVENUE REGION 7A, QUEZON CITY, Respondent. )(------------------------------------------------------)( ORDER In today's Pre-Trial Conference, only Atty. Paulyn Ann A. Umipig -Labucay, as lead counsel , together with Atty. Syna Ruth M. Mingua and Atty. Cicero D. Claro for the respondent, appeared. Despite being called thrice, neither petitioner's counsel , Atty. Wilfreda Avila , nor any representative of the petitioner appeared. When asked, Atty. Labucay recalled that this case had already been dismissed in 2022 due to the petitioner and its counsel's failure to appear at the pre-trial conference. She then moved for the DISMISSAL of the present case. Acting on the motion, and considering the petitioner's and counsel's unexplained absence despite due notice, the Court is constrained to DISMISS the instant case pursuant to Sections 41 and 5,2 Rule 18 of the Revised Rules of Civil Procedure, which mandate 1 Section 4. Appearance of Parties. - It shall be t he duty of t he parties and t heir counsel to appear at t he pre-trial, court-a nnexed mediation, and jud icial dispute resolution, if necessary. The non-appearance of a party and counsel may be excused only for acts of God, force majeure, or duly substantiat ed physical in abi li t y. A representative may appear on behalf of a party, but shall be fully authorized in writing to enter into an amicable settlement to submit to alternative modes of dispute resolution, and t o enter into stipul ations or admissions of facts and documents. 2 Section 5. Effect of fai lure to appear. - Wh en duly notified, the failure of the plaintiff and counsel to appear without valid cause when so required, pursuant to the next preceding Section, shall cause the dismissal of th e action. Th e dismissal shall be with prejudice, unless otherwise ordered by the court....

ORDER Xepil Packaging Represented by Suat Tee D. Poa v. Bureau of Internal Revenue, Revenu e Region 7A, Quezon City CTA Case No. 10701 X----------------------------------------------------------------X the appearance of parties and counsel at pre-trial and direct the dismissal of the action when the plaintiff and counsel fail to appear without valid cause. The Court notes, with due concern , that this is the second dismissal of the case arising from the petitioner's procedural lapses - the first dismissal in 2022 having been due to petitioner's and counsel's non-appearance and failure to file the required Pre-Trial Brief, and the present dismissal once again resulting from their unexplained absence at pre-trial despite due notice. 50 ORDERED. GIVEN IN OPEN COURT, this 26th day of November 2025, Quezon City, Philippines. f' .. W#~ . BACORRO-VILLENA ciate Justice ~ LANEE 5. CUI-DAVID Associate Justice