Commissioner of Internal Revenue v. El Paso Philippines Energy Co., Inc.

EN BANC [C.T.A. EB CASE NO. 1125. May 29, 2015.] (C.T.A. Case No. 7997) COMMISSIONER OF INTERNAL REVENUE , petitioner , vs. EL PASO PHILIPPINES ENERGY COMPANY, INC. , respondent . RESOLUTION CASANOVA , J p : Submitted for consideration are petitioner's "MOTION FOR RECONSIDERATION", filed on December 3, 2014, and respondent's "MOTION TO ADMIT ATTACHED COMMENT (on Petitioner's Motion for Reconsideration dated December 2, 2014)" filed on January 7, 2015. After petitioner's failure to file her comment on respondent's Motion to Admit Attached Comment (on Petitioner's Motion for Reconsideration dated December 2, 2014), as per Records Verification 1 dated May 5, 2015, respondent's Motion is hereby GRANTED . Accordingly, the comment attached therewith is ADMITTED , forming part of the records of the case. Going now to the cynosure of this Resolution, after careful scrutiny by the Court En Banc of the arguments proffered by petitioner in her Motion for Reconsideration, We find that the issues, jurisprudence and discussions raised therein are mere rehash of the same issues, jurisprudence and discussions brought up in its Petition for Review 2 and Memorandum 3 which have already been analyzed, considered and passed upon in the promulgated Decision. The grounds raised by petitioner in her Motion did not raise anything new to merit any reconsideration thereof. Hence, We find no cogent justification to disturb the findings and conclusions reached by Court En Banc in the Decision dated November 11, 2014. CTIEac WHEREFORE , petitioner's Motion for Reconsideration is hereby DENIED for lack of merit. SO ORDERED . (SGD.) CAESAR A. CASANOVA Associate Justice Roman G. del Rosario, P.J., Juanito C. Castaeda, Jr., Lovell R. Bautista, Esperanza R. Fabon-Victorino, Cielito N. Mindaro-Grulla and Ma. Belen M. Ringpis-Liban, JJ. , concur. Erlinda P. Uy and Amelia R. Cotangco-Manalastas, JJ. , are on leave. Footnotes 1. CTA En Banc Rollo , p. 223. 2. Dated March 13, 2014, CTA En Banc Rollo , pp. 5-19. 3. Dated July 28, 2014, CTA En Banc Rollo , pp. 139-150.