Commissioner of Internal Revenue v. Coral Bay Nickel Corp.

EN BANC [C.T.A. EB CASE NO. 1133. May 26, 2015.] (C.T.A. Case No. 8252) COMMISSIONER OF INTERNAL REVENUE , petitioner , vs. CORAL BAY NICKEL CORPORATION , respondent . RESOLUTION Respondent's "COMMENT/OPPOSITION (To Respondent's Motion for Reconsideration Re: Decision dated January 7, 2015)" filed on April 20, 2015 is NOTED . Subsequently, however, respondent filed its "Motion to Admit Amended Comment/Opposition (With Attached Amended Comment/Opposition)" and "Amended Comment/Opposition (To Petitioner's Motion for Reconsideration Re: Decision dated 7 January 2015)" on April 30, 2015. The terms "Petitioner" and "Respondent", designation of parties, were inadvertently switched in respondent's Comment/Opposition which were duly corrected in the amendments introduced to the Amended Comment/Opposition. In the interest of justice, respondent's "Motion to Admit Amended Comment/Opposition (With Attached Amended Comment/Opposition)" is hereby GRANTED . Respondent's "Amended Comment/Opposition (To Petitioner's "Motion for Reconsideration" Re: Decision dated 7 January 2015)" is ADMITTED as part of the records of this case. Petitioner's motion for reconsideration is now submitted for resolution from the time of the promulgation of this resolution. SO ORDERED . Roman G. del Rosario, P.J., Juanito C. Castaeda, Jr., Lovell R. Bautista, Erlinda P. Uy, Caesar A. Casanova, Esperanza R. Fabon-Victorino, Cielito N. Mindaro-Grulla, Amelia R. Cotangco-Manalastas and Ma. Belen M. Ringpis-Liban, JJ., concur.