Commissioner of Internal Revenue v. Acesite (Philippines) Hotel Corp.

SECOND DIVISION [CA-G.R. SP No. 52749. June 30, 1999.] THE COMMISSIONER OF INTERNAL REVENUE , petitioner , vs . ACESITE (PHILIPPINES) HOTEL CORPORATION , respondent . R E S O L U T I O N MORALES , J p : Before this Court is an Amended Petition for Review of the April 27, 1999 resolution of the Court of Tax Appeals in C.T.A. Case No. 5449. "Acesite (Philippines) Hotel Corporation. Petitioner, versus the Honorable Commissioner of Internal Revenue, Respondent". An examination of the petition reveals that petitioner failed to accompany it with duplicate original or certified true copy of the resolution sought to be reviewed and certified true copies of such material portions of the record as would support the allegations in the petition as required under Sec. 2, Rule 42 of the 1997 Rules of Civil Procedure. WHEREFORE, for being insufficient in substance, the amended petition for review should be, as it is hereby, DENIED DUE COURSE and accordingly DISMISSED. SO ORDERED. Luna and Abesamis, JJ ., concur.