Allied Industrial Corp. v. Tan

EN BANC [C.T.A. EB CASE NO. 1193. July 12, 2016.] (C.T.A. Case No. 8244) ALLIED INDUSTRIAL CORP. AND ALINSU STEEL FOUNDRY CORP. , petitioners , vs. ATTY. JOSE N. TAN, CESO V, as REGIONAL DIRECTOR, BIR Region No. 13, Cebu City, Acting for and in behalf of the Commissioner of Internal Revenue , respondent . RESOLUTION FABON-VICTORINO , J p : For Court action is petitioners' Motion for Reconsideration (Decision dated December 2, 2015) dated January 18, 2016, assailing the Decision dated December 2, 2015 which denied its appeal for lack of merit thereby affirming the Decision dated January 30, 2014, and the Resolution dated June 9, 2014 of the Court in Division dismissing the case for lack of jurisdiction. In the Motion, petitioners pray for the reversal of the assailed Decision on the sole ground that the Formal Letter of Demand (FLD) and Assessment Notice both dated February 16, 2011, conveyed a tenor of finality, hence, deemed the final decision of respondent Commissioner of Internal Revenue (CIR) on the disputed assessment. For petitioners, their immediate judicial recourse was justified allowing the Court to acquire jurisdiction over the case. Despite notice, respondent failed to file comment or opposition to the subject Motion. 1 A review of the record reveals that the instant Motion is but an excerpt of the arguments in the Petition for Review dated June 28, 2014. In other words, they are not new. Neither are they substantial to justify a change in the ruling of the Court. In fact, they have been sufficiently addressed and rejected by the Court in the Decision of December 2, 2015. There being no compelling reason for the Court to modify, much less reverse its ruling, the instant Motion must be denied. WHEREFORE , the Motion for Reconsideration (Decision dated December 2, 2015) dated January 18, 2016, filed by petitioners Allied Industrial Corporation and Alinsu Steel Foundry Corporation, is hereby DENIED , for lack of merit. SCaITA SO ORDERED. (SGD.) ESPERANZA R. FABON-VICTORINO Associate Justice Roman G. del Rosario, P.J., Juanito C. Castaeda, Jr., Lovell R. Bautista, Erlinda P. Uy, Amelia R. Cotangco-Manalastas and Ma. Belen M. Ringpis-Liban, JJ. , concur. Caesar A. Casanova and Cielito N. Mindaro-Grulla, JJ. , are on leave. Footnotes 1. Records Verification dated June 17, 2016 of the Judicial Records Division of the Court.