Commissioner of Internal Revenue v. Court of Tax Appeals

THIRD DIVISION

[G.R. No. 208777. October 2, 2013.]

COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. COURT OF TAX APPEALS AND NEGROS CONSOLIDATED FARMERS MULTI-PURPOSE COOPERATIVE, respondents.

NOTICE

Sirs/Mesdames :

Please take notice that the Court, Third Division, issued a Resolution dated October 2, 2013, which reads as follows:

"G.R. No. 208777 (Commissioner of Internal Revenue v. Court of Tax Appeals and Negros Consolidated Farmers Multi-Purpose Cooperative). — The Court, after a review of the records, resolves to DISMISS the petition and AFFIRM the Court of Tax Appeals (CTA) Resolution in CTA Case 7994. There was no grave abuse of discretion when the CTA denied the Petition for Relief from Judgment. The CTA properly held that the Commissioner of Internal Revenue failed to avail of the proper remedies within the reglementary period of time. Even if the Petition had been filed on time, the failure of the Bureau of Internal Revenue's Litigation Department to forward the CTA's Resolution to the assigned lawyer is not an "excusable negligence." AHSEaD

The Court upholds the CTA Decision dated February 17, 2012. The Commissioner of Internal Revenue is ordered to refund P19,978,638.00, representing the erroneous advance payment of the value added tax covering November 19, 2007 to December 23, 2008, to the Negros Consolidated Farmers Multi-Purpose Cooperative. (Mendoza, J., on official leave; Reyes, J., Acting Member, per Special Order 1557 dated September 19, 2013.)

SO ORDERED."

Very truly yours,

(SGD.) LUCITA ABJELINA SORIANODivision Clerk of Court