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_______________
*
101
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102
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1
x x x [T]he claim for refund with the Bureau of Internal Revenue and the
subsequent appeal to the Court of Tax Appeals must be filed within the twoyear period. If, however, the Collector takes time in deciding the claim, and the
period of two years is about to end, the suit or proceeding must be started in the
Court of Tax Appeals before the end of the two-year period without awaiting the
decision of the Collector.
103
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104
Silkair filed a Motion for Reconsideration during the pendency of which or on September 12, 2005 7the Bengzon Law
Firm entered its appearance as counsel, without Silkairs
then-counsel of record (Jimenez Gonzales Liwanag Bello
Valdez Caluya & Fernandez or JGLaw) having withdrawn
as such.
8
By Resolution of September 22, 2005, the CTA Second
Division denied Silkairs motion for reconsideration. A copy
of the Resolution was furnished Silkairs
counsel JGLaw
9
which received it on October 3, 2005.
On October 13, 2005, JGLaw, with the conformity
of
10
Silkair, filed its Notice of Withdrawal of Appearance. On
even date, Silkair, through the Bengzon Law Firm, filed a
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11
Manifestation/Motion stating:
_______________
5
Id., at p. 316.
10
Id., at pp. 318-319. The records do not show what action the CTA
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12
13
Id., at p. 317.
14
15
106
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xxxx
The petitioner, through its counsel of record Jimenez, Gonzalez,
L[iwanag], Bello, Valdez, Caluya & Fernandez Law Offices,
received the Resolution dated September 22, 2005 on October 3,
2005. At that time, the petitioner had two counsels of record,
namely, Jimenez, Gonzales, L[iwanag], Bello, Valdez, Caluya &
Fernandez Law Offices and The Bengzon Law Firm which filed its
Entry of Appearance on September 12, 2005. However, as of said
date, Atty. Mary Jane B. Austria-Delgado of Jimenez, Gonzales,
L[iwanag], Bello, Valdez, Caluya & Fernandez Law Offices was still
the counsel of record considering that the Notice of Withdrawal of
Appearance signed by Atty. Mary Jane B. Austria-Delgado was
filed only on October 13, 2005 or ten (10) days after receipt of the
September 22, 2005 Resolution of the Courts Second Division. This
notwithstanding, Section 2 of Rule 13 of the Rules of Court
provides that if any party has appeared by counsel, service upon
him shall be made upon his counsel or one of them, unless service
upon
_______________
16
Id., at p. 11.
17
18
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October 28, 2005 or ten (10) days from the appeal period and the
second Motion for Extension of Time to file its Petition for Review on
November 11, 2005 and its allowance by the CTA En Banc
notwithstanding, the questioned Decision is no longer appealable
19
for failure to timely file the necessary Petition for Review.
(Emphasis in the original)
20
20
21
22
23
108
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supplied)
Silkair posits that the instant case does not involve a
situation where the petitioner was represented by two (2)
counsels on record, such that notice to the former counsel
would be held binding on the25 petitioner, as in the case of
Damasco v. Arrieta,
etc., et al. x x x heavily relied upon by
26
the respondent; and that
the case of Dolores De Mesa
27
Abad v. Court of Appeals
has more appropriate application
28
to the present case.
In Dolores De Mesa Abad, the trial court issued an order
of November 19, 1974 granting the therein private
respondents Motion for Annulment of documents and titles.
The order was received by the therein petitioners counsel of
record, Atty. Escolastico R. Viola, on November 22, 1974
prior to which or on July 17, 1974, Atty. Vicente Millora of
the Millora, Tobias and Calimlim Law Office had filed an
Appearance and Manifestation. Atty. Millora received a
copy of the trial courts order on December 9, 1974. On
January 4, 1975, the therein petitioners, through Atty.
Ernesto D. Tobias also of the Millora, Tobias and Calimlim
Law Office, filed their Notice of Appeal and Cash Appeal
Bond as well as a Motion for Extension of the period to file a
Record on Appeal. They filed the Record on Appeal on
January 24, 1975. The trial court dismissed the appeal for
having been filed out of time, which was upheld by the
Court of Appeals on the ground that the period within which
to appeal should be counted from November 22,
_______________
24
Id., at p. 18.
25
26
Rollo, p. 103.
27
28
Rollo, p. 108.
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The facts of Dolores De Mesa Abad are not on all fours with
those of the present case. In any event, more recent
jurisprudence holds that in case of failure to comply
with the
31
procedure established by Section 26, Rule 138 of the Rules
of
_______________
29
30
Id., at p. 422.
31
Change of AttorneysAn attorney may retire at any time from any action or
special proceeding, by the written consent of his client filed in court. He may
also retire at any time from any action or special proceeding, without the
consent of his client, should the court, on notice to the client and attorney, and
on hearing, determine that he ought to be allowed to retire. In case of
substitution, the name of the attorney newly employed
110
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Vide Lee v. Romillo, Jr., G.R. No. L-60937, May 28, 1988, 161
36
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112
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Revenue, G.R. No. 154028, July 29, 2005, 465 SCRA 308, 317-318.
38
VideRollo, p. 28.
40
41
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113
Id., at pp. 76-77, citing Maceda v. Macaraig, Jr., G.R. No. 88291,
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Revenue
43
44
Id., at p. 77.
115
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