Commissioner of Internal Revenue v. Doosan Heavy Industries & Construction Co. Ltd. (Philippine Branch)

EN BANC [C.T.A. EB CASE NO. 1422. September 15, 2017.] (C.T.A. Case No. 8796) COMMISSIONER OF INTERNAL REVENUE , petitioner , vs . DOOSAN HEAVY INDUSTRIES & CONSTRUCTION CO. LTD. (Philippine Branch) , respondent . RESOLUTION RINGPIS-LIBAN , J p : Submitted for resolution is petitioner's "Motion for Reconsideration" filed on May 24, 2017. Petitioner seeks reconsideration of the Court En Banc's Decision, the dispositive portion of which reads as follows: " WHEREFORE , premises considered, the Petition for Review is DENIED for lack of merit . Accordingly, the Decision dated October 16, 2015 and Resolution dated January 6, 2016 are hereby affirmed in toto . SO ORDERED. " HTcADC The "Motion for Reconsideration" is anchored on the ground that the Court En Banc erred in ruling that there is no need for respondent to prove actual remittance of the withholding tax to the BIR. In the Resolution dated June 13, 2017, the Court En Banc required respondent to file its Comment on the "Motion for Reconsideration." However, to date respondent has not filed its Comment. After consideration, the Court En Banc resolves to deny the instant motion. The Court En Banc reviewed the grounds relied upon by petitioner in support of his "Motion for Reconsideration" but finds no cogent reason to grant the same. The issue raised and the arguments contended in the instant "Motion for Reconsideration" are the same issues and arguments presented in the Petition for Review which have already been passed upon, discussed and judiciously resolved. In Ferdinand Marcos, et al. vs. Hon. Raul Manglapus, et al. , 1 the Supreme Court emphasized that in all motions for reconsideration, the burden is upon the movant, petitioner herein, to show that there are compelling reasons to reconsider the decision of the Court. In this case, petitioner did not satisfy this burden. WHEREFORE , premises considered, the "Motion for Reconsideration" is hereby DENIED for lack of merit . SO ORDERED. (SGD.) MA. BELEN M. RINGPIS-LIBAN Associate Justice 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 and Catherine T. Manahan, JJ ., concur. Footnotes 1. Marcos vs. Manglapus , n G.R. No. 88211, October 27, 1989. n Note from the Publisher: Written as "Manglapuz" in the original document.