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

EN BANC [C.T.A. EB CASE NO. 1319. August 4, 2017.] (C.T.A. Case No. 8013) COMMISSIONER OF INTERNAL REVENUE , petitioner , vs . EL PASO PHILIPPINES ENERGY COMPANY, INC. , respondent . RESOLUTION FABON-VICTORINO , J p : On March 22, 2017, petitioner filed the instant Motion for Reconsideration 1 assailing the Decision 2 of the Court En Banc dated March 6, 2017 which denied his Petition for Review for lack of merit, thereby effectively sustaining the Decision of the Court in Division dated February 23, 2015 in favor of respondent. HTcADC Petitioner claims that the Court En Banc erred in affirming the ruling of the Court in Division cancelling the assessment on deficiency Income Tax (IT) in the amount of P28,134,150.84, deficiency Expanded Withholding Tax (EWT) in the amount of P186,395.72, deficiency Improperly Accumulated Earnings Tax (IEAT) in the amount of P35,153,053.99, and Compromise Penalty in the amount of P25,000.00 for taxable year 2004. By way of Comment , 3 respondent counters that petitioner's motion should be denied outright for utter lack of merit. For respondent, the arguments set forth by petitioner in its Motion for Reconsideration are nothing more than a rehash of the issues and arguments already considered by the Court En Banc in the assailed Decision of March 6, 2017. Petitioner's motion must fail. Indeed, the issues raised by petitioner in his Motion for Reconsideration are the very same issues he raised in his main pleading, all of which have already been determined and passed upon, first by the Court in Division and subsequently on appeal by the Court En Banc . To rule on the same issues all over again is a waste of time and dwindling resources of the Court. WHEREFORE , the Motion for Reconsideration filed by petitioner Commissioner of Internal Revenue is hereby DENIED , for lack of merit. SO ORDERED. (SGD.) ESPERANZA R. FABON-VICTORINO Associate Justice Roman G. del Rosario, P.J., Juanito C. Castaeda, Jr., Lovell R. Bautista, Caesar A. Casanova, Cielito N. Mindaro-Grulla, Ma. Belen M. Ringpis-Liban and Catherine T. Manahan, JJ. , concur. Erlinda P. Uy, J. , I maintain my CDO. Footnotes 1. En Banc docket, pp. 222-228. 2. En Banc docket, pp. 187-217. 3. En Banc docket, pp. 242-262.