Reorganizing the Three (3) Divisions of the Court

September 18, 2018 CTA ADMINISTRATIVE CIRCULAR NO. 02-18 REORGANIZING THE THREE (3) DIVISIONS OF THE COURT In view of the retirement of Associate Justices Lovell R. Bautista and Caesar A. Casanova, the Divisions of the Court are reorganized effective immediately pursuant to Republic Act No. 1125, as amended vis--vis Section 6, Rule II in relation to Section 1, Rule III of the Internal Rules of the Court of Tax Appeals (IRCTA), as follows: HTcADC FIRST DIVISION Chairperson : Hon. Roman G. Del Rosario Senior Member : Hon. Esperanza R. Fabon-Victorino Junior Member : Hon. Catherine T. Manahan SECOND DIVISION Chairperson : Hon. Juanito C. Castaeda, Jr. Senior Member : Hon. Cielito N. Mindaro-Grulla Junior Member : Incoming Associate Justice (vice Associate Justice Lovell R. Bautista) THIRD DIVISION Chairperson : Hon. Erlinda P. Uy Senior Member : Hon. Ma. Belen M. Ringpis-Liban Junior Member : Incoming Associate Justice (vice Associate Justice Caesar A. Casanova) The cases assigned to a Justice for completion of records shall be retained by him/her even if he/she is transferred to another Division. Proceedings thereon shall henceforth be conducted with the participation of the other members of the Division to where the Justice belongs as provided in this Administrative Circular. Likewise, cases assigned to a Justice for study and report shall be retained by him/her even if he/she is transferred to another Division. The Justice, though transferred, shall write the report with the other members of the Division to which the case was originally submitted for decision in line with Section 1, Rule VIII of the IRCTA. Cases for study and report which are left behind by a Justice who retires shall be re-raffled among the sitting Justices who participated in the deliberation thereof pursuant to Section 4 (b), Rule V of the IRCTA while cases for completion of records left behind by a Justice who retires shall remain with the Division to which the retired Justice belonged. In accordance with Section 3, Rule VII of the IRCTA, a motion for reconsideration of a decision or resolution shall be acted upon by the ponente and other members of the Division, whether regular or acting, who participated in the rendition of the decision or resolution sought to be reconsidered irrespective of whether such members are already in other Divisions at the time the motion for reconsideration is filed or acted upon. If the ponente is no longer a member of the Court, the said ponente shall be replaced by another Justice who shall be chosen by raffle among the remaining members of the Division, whether regular or acting, who participated in the deliberation of the decision or resolution. If only one member of the Division, whether regular or acting, who participated in the rendition of the decision or resolution remains, the motion shall be sent to the said member and shall act thereon with the participation of the other members of the Division to where the Justice belongs as provided in this Administrative Circular. CAIHTE Please be guided accordingly. (SGD.) ROMAN G. DEL ROSARIO Presiding Justice