Miguel J. Ossorio Pension Foundation, Inc. v. Commissioner of Internal Revenue

SPECIAL FORMER FOURTH DIVISION [CA-G.R. SP No. 61829. November 7, 2003.] MIGUEL J. OSSORIO PENSION FOUNDATION, INCORPORATED, petitioner , vs . COMMISSIONER OF INTERNAL REVENUE, respondent . R E S O L U T I O N DACUDAO , J p : The petitioner has moved for reconsideration of our Decision of May 30, 2003, denying due course and consequently dismissing the petitioner's appeal by way of a petition for review. Although required to file its comment thereon, the Commissioner of Internal Revenue did not file any. We cannot accept the motion for reconsideration. It posits nothing new; it advances no new argument of consequence or substance that has not been addressed and resolved in our aforestated decision. WHEREFORE, the motion for reconsideration must be, as it hereby is, DENIED. IaCHTS SO ORDERED. Guaria III and Pine, JJ ., concur.