CBK Power Co. Limited v. Commissioner of Internal Revenue

THIRD DIVISION [C.T.A. CASE NO. 8246. September 8, 2014.] CBK POWER COMPANY LIMITED , petitioner , vs . COMMISSIONER OF INTERNAL REVENUE , respondent . [C.T.A. CASE NO. 8302. September 8, 2014.] CBK POWER COMPANY LIMITED , petitioner , vs . COMMISSIONER OF INTERNAL REVENUE , respondent . RESOLUTION BAUTISTA , J p : For resolution is respondent's "Motion for Partial Reconsideration (Re: Decision promulgated on 10 June 2014)" filed by registered mail on July 17, 2014, which prays for the partial reconsideration of the Decision dated June 10, 2014 and accordingly, for the denial of the application for issuance of a tax credit certificate. On August 26, 2014, the Court issued a Resolution ordering petitioner to file its Comment to the "Motion for Partial Reconsideration (Re: Decision promulgated on 10 June 2014)," which was complied with on August 29, 2014. Thus, the "Motion for Partial Reconsideration (Re: Decision promulgated on 10 June 2014)" is now submitted for resolution. After a careful study of the issues raised by respondent, the Court finds no merit in the "Motion for Partial Reconsideration (Re: Decision promulgated on 10 June 2014)." The issues raised by respondent have already been extensively discussed in the Decision dated June 10, 2014. Respondent did not raise any new arguments that would merit reconsideration of the said Decision. IECAaD WHEREFORE , respondent's "Motion for Partial Reconsideration (Re: Decision promulgated on 10 June 2014)" is hereby DENIED for lack of merit. SO ORDERED . (SGD.) LOVELL R. BAUTISTA Associate Justice Esperanza R. Fabon-Victorino and Ma. Belen M. Ringpis-Liban, JJ., concur.