4/7/2021 E-Library - Information At Your Fingertips: Printer Friendly The CTA determined that the FLD and the FAN for taxable years 1999 and 2000 were served on Chiat Corp. on February 7, 2005. Chiat Corp. did not file a protest, resulting in the finality, demandability, and executory nature of the assessment for deficiency taxes. Counting 30 days from the service of the FLD and the FAN, the violations were considered discovered on March 9, 2005. The BIR's revenue officers filed their joint affidavit in the DOJ for preliminary investigation on May 26, 2005. However, the original Information was only filed in court on April 23, 2014, which exceeded the five-year prescriptive period. Therefore, the action had prescribed.[19] The Court observed that the Public Prosecutor did not appeal or move for reconsideration of the CTA's decision; thus rendering it final and executory. The Court dismisses the petition for being moot and academic. In Peñafrancia Sugar Mill, Inc. v. Sugar Regulatory Administration,[20] the Court defined moot and academic as: A case or issue is considered moot and academic when it ceases to present a justiciable controversy by virtue of supervening events, so that an adjudication of the case or a declaration on the issue would be of no practical value or use. In such instance, there is no actual substantial relief which a petitioner would be entitled to, and which would be negated by the dismissal of the petition. Courts generally decline jurisdiction over such case or dismiss it on the ground of mootness. This is because the judgment will not serve any useful purpose or have any practical legal effect because, in the nature of things, it cannot be enforced. (Citation omitted) Here, the dismissal of the criminal cases on the ground of prescription rendered the issue on the propriety of the CA's decision in finding probable cause as moot and academic. Thus, the Court finds it appropriate to abstain from passing upon the merits of this petition where legal relief is neither needed nor called for. WHEREFORE, the petition is DISMISSED for being moot and academic. SO ORDERED. Peralta, C. J., (Chairperson), Caguioa, and Lazaro-Javier, JJ., concur. Lopez, J., on official leave. [1] Rollo, pp. 26-27. [2] Id. at 27-28. [3] Id. at 28-29. [4] Id. at 29-30. https://elibrary.judiciary.gov.ph/thebookshelf/showdocsfriendly/1/66082 4/5