Commissioner of Internal Revenue v. Coral Bay Nickel Corp.

FIRST DIVISION [G.R. Nos. 237796-97. June 20, 2018.] COMMISSIONER OF INTERNAL REVENUE , petitioner , vs. CORAL BAY NICKEL CORPORATION , respondent . NOTICE Sirs/Mesdames : Please take notice that the Court, First Division, issued a Resolution dated June 20, 2018 which reads as follows : " G.R. Nos. 237796-97 (Commissioner of Internal Revenue v. Coral Bay Nickel Corporation) . The petitioner's first and second motions for extension totaling forty-five (45) days within which to file a petition for review on certiorari are GRANTED , counted from the expiration of the reglementary period. The Court resolves to DENY this petition for review on certiorari for failure to sufficiently show that the Court of Tax Appeals (CTA) committed any reversible error. In this case, both petitioners' failure to move for a reconsideration of the Amended Decision of the CTA Division is a ground for the dismissal of its petition for review before the CTA En Banc . Thus, the CTA En Banc did not err in denying both petitioners' appeal on procedural grounds. cAaDHT WHEREFORE , the petition is DENIED . The CTA's assailed Decision dated August 16, 2017 and Resolution dated February 1, 2018 in CTA EB No. 1543 are AFFIRMED . The manifestation and motion of the Office of the Solicitor General, counsel for petitioner, stating that it is withdrawing its appearance for petitioner and requesting that it be relieved from filing the petition on behalf of petitioner and praying that petitioner be given reasonable time to file its own petition, is NOTED and GRANTED . SO ORDERED ." Leonardo-de Castro, J. , designated as Acting Chairperson of the First Division per Special Order No. 2559 dated May 11, 2018; Gesmundo, J. , designated as Acting Member of the First Division per Special Order No. 2560 dated May 11, 2018 . Very truly yours, (SGD.) LIBRADA C. BUENA Acting Division Clerk of Court