Filinvest Development Corp. v. Commissioner of Internal Revenue

NINTH DIVISION [CA G.R. SP NO. 56800. January 26, 2000.] FILINVEST DEVELOPMENT CORPORATION , petitioner , vs . COMMISSIONER OF INTERNAL REVENUE and COURT OF TAX APPEALS , respondents . R E S O L U T I O N GOZO-DADOLE. , J p : This Petition for Review dated January 14, 2000 filed by the petitioner is dismissable for failure of the petitioner to comply with the Rule on Certification of Non-Forum Shopping in accordance with last paragraph of Section 2, Rule 42 in relation to Section 4, Rule 45, 1997 Rules on Civil Procedure, as amended, which provides: "The petitioner shall also submit together with the petition a sworn certification that he has not therefore commenced any other action involving the same issues in the Supreme Court, the Court of Appeals or different divisions thereof, or any other tribunal or agency, if there is such other action or proceeding, he must state the status of the same; and if he should thereafter learn that a similar action or proceeding has been filed or is pending before the Supreme Court, the Court of Appeals, or different divisions thereof, or any other tribunal or agency, he undertakes to promptly inform the aforesaid courts and other tribunal or agency thereof within five(5) days therefrom." cdlex considering that it was signed by a certain Efren M. Reyes without any authority attached thereto showing that he was authorized to sign for and in behalf of petitioner corporation. WHEREFORE, premises considered, this petition is hereby ordered DISMISSED . SO ORDERED. Mabutas, Jr . and Tuquero, JJ ., concur.