Deutsche Knowledge Services Pte. Ltd. v. Commissioner of Internal Revenue

EN BANC [C.T.A. EB CASE NO. 1145. April 14, 2015.] (C.T.A. Case No. 8012) DEUTSCHE KNOWLEDGE SERVICES PTE. LTD. , petitioner , vs. COMMISSIONER OF INTERNAL REVENUE , respondent. RESOLUTION Before this Court is a MOTION FOR RECONSIDERATION, filed by the petitioner, thru registered mail, on March 20, 2015, praying that this Court reconsider its decision dated February 18, 2015 and issue a Resolution: HTcADC "1. REVERSING and SETTING ASIDE the Decision dated June 26, 2013 and Resolution dated March 12, 2014, both rendered by the Special Third Division of this Court; and 2. GRANTING Petitioner's claim for refund of or issuance of tax credit certificate in the amount of Php40,215,567.29 representing Petitioner's excess and unutilized input VAT for the 4th quarter of CY 2007; or alternatively; 3. REMANDING the case to the Special Third Division of this Court for further proceedings for the determination of Petitioner's entitlement to the amount of Php40,215,567.29 representing excess and unutilized input VAT for the 4th quarter of CY 2007." In view thereof, respondent, through counsel, is hereby ordered to file her Comment on the petitioner's motion within a non-extendible period of ten (10) days from receipt hereof, after which, with or without said Comment, the instant motion will be submitted for resolution. SO ORDERED. Roman G. del Rosario, P.J., Juanito C. Castaeda, Jr., Lovell R. Bautista, Caesar A. Casanova, Esperanza R. Fabon-Victorino, Cielito N. Mindaro-Grulla, Amelia R. Cotangco-Manalastas and Ma. Belen M. Ringpis-Liban, JJ., concur . Erlinda P. Uy, J., is on leave.