National Grid Corp. of The Phils. v. Central Board of Assessment Appeals

EN BANC [C.T.A. EB CASE NO. 1052. May 11, 2015.] (CBAA Case No. L-120 LBAA Case No. 2011-001 City of Cabanatuan) NATIONAL GRID CORPORATION OF THE PHILIPPINES , petitioner , vs. THE CENTRAL BOARD OF ASSESSMENT APPEALS, THE LOCAL BOARD OF ASSESSMENT APPEALS OF CABANATUAN CITY, and HEIDE D. PANGILINAN, in her official capacity as the CITY ASSESSOR OF CABANATUAN CITY , respondents . [C.T.A. EB CASE NO. 1053. May 11, 2015.] (CBAA Case No. L-121 LBAA Case No. 2011-002 City of Cabanatuan) NATIONAL GRID CORPORATION OF THE PHILIPPINES (NGCP) , petitioner , vs. CENTRAL BOARD OF ASSESSMENT APPEALS, THE LOCAL BOARD OF ASSESSMENT APPEALS OF CABANATUAN CITY, and FLORIDA R. OCA, in her official capacity as the CITY TREASURER OF CABANATUAN CITY , respondents . RESOLUTION CASANOVA , J p : This resolves petitioner-National Grid Corporation of the Philippines' (NGCP) Motion for Reconsideration of the Decision dated 28 January 2015, filed on March 3, 2015, with respondents' Comment filed on April 15, 2015. We have carefully perused the Motion for Reconsideration and find no valid or compelling reason to grant the same. The arguments raised by petitioner in the said Motion are mere restatements or rehash of the arguments raised in its Petitions for Review and Memoranda (for CTA EB Case Nos. 1052 and 1053). The Motion does not raise any new, cogent or substantial ground to warrant reconsideration of this Court's Decision dated January 28, 2015. WHEREFORE , petitioner's Motion for Reconsideration of the Decision dated 28 January 2015, is hereby DENIED for lack of merit. SO ORDERED . aDSIHc (SGD.) CAESAR A. CASANOVA Associate Justice Juanito C. Castaeda, Jr., Lovell R. Bautista, Erlinda P. Uy, Esperanza R. Fabon-Victorino, Cielito N. Mindaro-Grulla and Ma. Belen M. Ringpis-Liban, JJ., concur. Roman G. del Rosario, P.J., I maintain my concurring and dissenting opinion. Amelia R. Cotangco-Manalastas, J., is on Official Business.