Instituting the Simplified and Uniform Rules of Procedure for Administrative Cases Filed with DTI

EN BANC [C.T.A. EB CASE NO. 509 . April 27, 2010.] (C.T.A. CASE NO. 7240) COMMISSIONER OF INTERNAL REVENUE , petitioner , vs . JIMENEZBASIC ADVERTISING INCORPORATED , respondent . RESOLUTION PALANCA-ENRIQUEZ , J p : This resolves: 1) petitioner Commissioner of Internal Revenue's "Motion for Reconsideration (of the Decision dated 09 February 2010)" filed on February 24, 2010; and 2) respondent Jimenezbasic Advertising Incorporated's "Opposition (Re: Motion for Reconsideration)" filed on March 11, 2010. There being no new or novel issues presented by the movant, and considering that the issues raised in the Motion for Reconsideration have already been sufficiently passed upon and threshed out in the decision sought to be reconsidered, petitioner's "Motion for Reconsideration" must fail. We have painstakingly reviewed the arguments presented and find no valid or cogent reason to warrant the reconsideration sought. WHEREFORE , premises considered, petitioner Commissioner of Internal Revenue's "Motion for Reconsideration (of the Decision dated 09 February 2010)" is hereby DENIED for lack of merit. CTSDAI SO ORDERED. (SGD.) OLGA PALANCA-ENRIQUEZ Associate Justice Ernesto D. Acosta, P.J., Juanito C. Castaeda, Jr., Lovell R. Bautista, Caesar A. Casanova, Esperanza R. Fabon-Victorino, Cielito N. Mindaro-Grulla and Amelia R. Cotangco-Manalastas, JJ., concur. Erlinda P. Uy, J., is on leave.