Service Resources, Inc. v. Commissioner of Internal Revenue

EN BANC [C.T.A. EB CASE NO. 2484. August 11, 2023.] (C.T.A. Case No. 9978) SERVICE RESOURCES, INC. , petitioner , vs. COMMISSIONER OF INTERNAL REVENUE , respondent . [C.T.A. EB CASE NO. 2508. August 11, 2023.] (C.T.A. Case No. 9978) COMMISSIONER OF INTERNAL REVENUE , petitioner , vs. SERVICE RESOURCES, INC. , respondent . RESOLUTION RINGPIS-LIBAN , J p : For Resolution is the Motion for Reconsideration (En Banc Decision dated 08 March 2023) filed by Commissioner of Internal Revenue (CIR) on March 24, 2023 with Comment (on Petitioner's Motion for Reconsideration dated March 24, 2023) filed by the taxpayer Service Resources, Inc. on June 26, 2023. As noted by the taxpayer, the motion is almost an exact restatement of the arguments raised by the CIR in the Petition for Review (EB No. 2508). 1 In Moll v. Court of Appeals , 2 the Supreme Court denied a petitioner's motion when it observed that a perusal of the records indicates that no new matters or arguments were raised in the same. Rather the issues and grounds cited were a mere rehash of the issues already more than sufficiently passed upon in his petitions. HTcADC WHEREFORE , premises considered, the CIR's Motion for Reconsideration (En Banc Decision dated 08 March 2023) is DENIED for lack of merit. SO ORDERED. (SGD.) MA. BELEN M. RINGPIS-LIBAN Associate Justice Roman G. del Rosario, P.J., Catherine T. Manahan, Jean Marie A. Bacorro-Villena, Lanee S. Cui-David and Corazon G. Ferrer-Flores, JJ. , concur. Maria Rowena Modesto-San Pedro, J. , is on official business. Marian Ivy F. Reyes-Fajardo, J. , is on leave. Footnotes 1. Please refer to the Petition for Review, Rollo (EB No. 2508), pp. 7-8 and Motion for Reconsideration (En Banc Decision dated 08 March 2023), Rollo (EB No. 2484), pp. 105-106 . 2. G.R. No. 145425, December 9, 2002, 442 PHIL. 67-75.