FOINIX CORPORATION v. COMMISSIONER OF THE BUREAU OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS Q UEZON CITY FIRST DIVISION FOINIX CORPORATION, CTA Case N o. l0856 Petitioner, Members: -versus- DEL RO SARIO, PJ, Chairperson, MANAHAN, and R EYES-FA J A R D O, ] ] . COMMISSIONER OF TH E Promulgated: BUREAU OF INTERNAL, Respondent. AUG 18 20~~~==------------x X------------------------------------------------------------ R ES OLUTIO N On July 6, 2022, the Court issued a Resolution requtnng petitioner to clarify the observed inconsistencies in the allegations in its Compliance and submit the original and notarized Board Resolution within five (5) days from notice. The Records Verification dated July 29, 2022 indicates that petitioner failed to comply with the Resolution of the Court dated July 6, 2022. Section 3, Rule 17 of the Revised Rules of Civil Procedure states that if, for no justifiable cause, petitioner fails to comply with the Rules or any order of the court, the complaint may be dismissed upon the court's own motion, to wit: Section 3. Dismissal due to fault of plaintiff. - If, for n o justifiable cause, the p laintiff fails to appear on the date of the presentation of his or her evidence in chief on the complaint, or to prosecute his or her action for an unreasonable length of time, or to comply with th ese Rules or any order of the cou rt, the com plaint may be dismissed upon motion of the defendant or upon the court's own motion, without prejudice to the right of the defendant to prosecute his or her counterclaim in the same or in a separate

Resolution crA Case No. 10856 action. This dismissal shall have the effect of an adjudication upon the merits, unless otherwise declared by the court. (Boldfacing supplied) WHEREFORE, premises considered, petitioner's Petition for Review is hereby dismissed for its failure to comply with the Rules and order of this Court. SO ORDERED. Presiding Justice cr~�J:.~ ~ ~r.~ . ~ CATHERINE T. MANAHAN MARIAN rV~F. REY~S-FAJ'A.RDO Associate Justice Associate Justice