Pacquiao v. Milabao
C.T.A. Case No. 9039 (Resolution) • Court of Tax Appeals • Decisions • Sep 14, 2017
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SECOND DIVISION [C.T.A. CASE NO. 9039. September 14, 2017.] DIONISIA D. PACQUIAO , petitioner , vs. HON. THELMA S. MILABAO OIC, REGIONAL DIRECTOR, BUREAU OF INTERNAL REVENUE REGION NO. 18 , respondent . RESOLUTION CASANOVA , J p : Records show that on June 15, 2017, respondent filed, through registered mail, only one (1) copy of his Motion for Reconsideration (Re: Decision promulgated on 30 May 2017) , which was received by the Court on June 28, 2017. In view thereof, the Court issued a Resolution dated July 6, 2017 directing respondent to submit additional three (3) copies within a period of five (5) days from notice thereof pursuant to A.M. No. 11-9-4-SC in relation to CTA En Banc Resolution No. 5-2013 dated May 28, 2013. However, respondent failed to comply with the said Resolution despite notice per Records Verification dated August 25, 2017. CTA En Banc Resolution No. 4-2012 dated September 3, 2012 provides that "failure to submit the lacking documents within the period given shall constrain the Court to consider the pleading/submission as deemed not filed ." HTcADC Considering that only 1 copy of the motion was filed and respondent failed to submit the lacking copies as directed in the Resolution dated July 6, 2017, respondent's Motion for Reconsideration (Re: Decision promulgated on 30 May 2017) is DEEMED NOT FILED and is considered a mere scrap of paper. SO ORDERED. (SGD.) CAESAR A. CASANOVA Associate Justice Juanito C. Castaeda, Jr. and Catherine T. Manahan, JJ. , concur.
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