Batino Realty Corp. v. Commissioner of Internal Revenue

EN BANC [C.T.A. EB CASE NO. 1885. October 9, 2020.] (C.T.A. Case No. 9542) BATINO REALTY CORPORATION , petitioner , vs. COMMISSIONER OF INTERNAL REVENUE , respondent . RESOLUTION DEL ROSARIO , P.J p : For resolution is petitioner's " Motion for Reconsideration " filed on January 24, 2020, with respondent's " Opposition " posted on June 30, 2020 and received by the Court on July 6, 2020. In the said Motion for Reconsideration, petitioner prays that the Court set aside the Decision promulgated on January 3, 2020, and a new order be issued granting its petition for refund of unutilized input value-added tax in the amount of Eight Hundred Thirty Five Thousand Four Hundred Ninety Nine Pesos and 25/100 (P835,499.25). The dispositive portion of the assailed Decision reads: " WHEREFORE , the Petition for Review dated July 31, 2018 filed by Batino Realty Corporation is DENIED . The impugned Decision dated April 18, 2018 and Resolution of June 11, 2018, both rendered by the Court in Division are AFFIRMED . SO ORDERED. " Acting on petitioner's " Motion for Reconsideration " of the Decision promulgated on January 3, 2020, which denied the Petition for Review, and affirmed the Decision dated April 18, 2018 and the Resolution dated June 11, 2018 of the Court in Division, the Court notes that no substantial arguments have been adduced to warrant the reconsideration sought. WHEREFORE , premises considered, petitioner's " Motion for Reconsideration " filed on January 24, 2020 is hereby DENIED for lack of merit. SO ORDERED. SDHTEC (SGD.) ROMAN G. DEL ROSARIO Presiding Justice Juanito C. Castaeda, Jr., Erlinda P. Uy, Ma. Belen M. Ringpis-Liban, Catherine T. Manahan, Jean Marie A. Bacorro-Villena and Maria Rowena Modesto-San Pedro, JJ. , concur.