MARINE INBOX TRADING CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY THIRD DIVISION MARINE BOX TRADING CTA CASE NO. 11602 CORPORATION, Petitioner, Members: -versus- MANAHAN Chairperson REYES-FAJARDO, and ANGELES, JJ. COMMISSIONER OF Promulgated: INTERNAL REVENUE, x----------------------------~~~~-~~-~~::~~------::~~:t~-~"-~=--------x RESOLUTION On January 30, 2025, petitioner filed its Notice of Withdrawal of Petition for Review stating that it has decided to withdraw the Petition to avoid costly litigation. The Supreme Court has discussed the procedure for the withdrawal of pending appeals before the Court of Tax Appeals (CTA), as follows: A perusal of the Revised Rules of the Court of Tax Appeals (RRCTA) reveals the lack of provisions governing the procedure for the withdrawal of pending appeals before the CT A. Hence, pursuant to Section 3, Rule 1 of the RRCTA, the Rules of Court shall suppletorily apply: Sec. 3. Applicability of the Rules of Court. - The Rules of Court in the Philippines shall apply suppletorily to these Rules. Rule 50 of the Rules of Court - an adjunct rule to the appellate procedure in theCA under Rules 42, 43, 44, and 46 of the Rules of Court which are equally adopted in the RRCTA xxx:

Resolution CTA Case No. 11602 XX XX RULE SO DISMISSAL OF APPEAL Section 3. Withdrawal of appeal. - An appeal may be withdrawn as of right at any time before the filing of the appellee1S brief. Thereafter, the withdrawal may be allowed in the discretion of the court.1 Based on the foregoing, given that respondent has not yet filed any responsive pleading to the present Petition for Review, the Petition for Review may be withdrawn as a matter of right. WHEREFORE, petitioner's Notice of Withdrawal of Petition for Review is NOTED and GRANTED. Accordingly, the instant Petition for Review filed on September 5, 2024 is deemed WITHDRAWN. This case is now CLOSED and TERMINATED. SO ORDERED. c~~T�~~�~~~~----- CATHERINE T. MANAHAN Associate Justice ~V. Y~ ~~YF ESq~ ,AJ:dF'an;o~ Associate Justice J HENRY ~NGELES Associate Justice 1 Commissioner of Internal Revenue v. Nippon Express (Phils.) Corporation, G.R. No. 212920, September 16, 2015.