1999 Internal Rules of the Court of Appeals

FORMER EN BANC [C.T.A. EB CASE NO. 493 . July 13, 2010.] (C.T.A. CASE NO. 7391) COMMISSIONER OF INTERNAL REVENUE , petitioner , vs . PHILEX MINING CORPORATION , respondent . RESOLUTION PALANCA-ENRIQUEZ , J p : This resolves: 1) petitioner Commissioner of Internal Revenue's "Motion for Reconsideration (Re: Decision promulgated 12 May 2010)" filed on June 1, 2010; and 2) respondent Philex Mining Corporation's "Comment (On Petitioner CIR's "Motion for Reconsideration")" filed on June 24, 2010. A perusal of petitioner CIR's "Motion for Reconsideration (Re: Decision promulgated 12 May 2010)" readily reveals that the grounds relied upon and matters raised therein are mere rehash of his Petition for Review filed before this Court, hence, we find no compelling reason or substantial argument to compel a modification or reversal of Our decision dated May 12, 2010, as the issues raised in the motion had already been exhaustively discussed and passed upon in the assailed Decision. WHEREFORE , premises considered, petitioner CIR's "Motion for Reconsideration (Re: Decision promulgated 12 May 2010)" is hereby DENIED for lack of merit. SO ORDERED. TCADEc (SGD.) OLGA PALANCA-ENRIQUEZ Associate Justice Ernesto D. Acosta, P.J., Juanito C. Castaeda, Jr., Lovell R. Bautista and Caesar A. Casanova, JJ., concur. Erlinda P. Uy, J., is on leave.