SECOND DIVISION
[G.R. No. 241284. April 3, 2019.]
COMMISSIONER OF INTERNAL REVENUE, petitioner, vs.THE ARISTOCRAT FRANCHISE CORPORATION, respondent.
NOTICE
Sirs/Mesdames :
Please take notice that the Court, Second Division, issued a Resolution dated 03 April 2019which reads as follows:
"G.R. No. 241284 — Commissioner of Internal Revenue versus The Aristocrat Franchise Corporation
After reviewing the Petition and its annexes, inclusive of the Decision 1 dated March 21, 2018 and Resolution 2 dated August 6, 2018 of the Court of Tax Appeals (CTA) En Banc in CTA EB No. 1575, the Court resolves to DENY the Petition for failure of petitioner Commissioner of Internal Revenue to sufficiently show that the CTA En Banc committed any reversible error in the assailed Decision and Resolution.
The Petition raises issues which the CTA En Banc has correctly and thoroughly passed upon in the assailed Decision. Moreover, it is settled that the Court accords findings and conclusions of the CTA with the highest respect. As a specialized court dedicated exclusively to the resolution of tax problems, the CTA has accordingly developed an expertise on the subject of taxation. Thus, its decisions are presumed valid in every aspect and will not be overturned on appeal, unless the Court finds that the questioned decision is not supported by substantial evidence or there has been an abuse or improvident exercise of authority on the part of the tax court. 3
In the present case, the Court finds no cogent reason to reverse or modify the findings of the CTA En Banc. Accordingly, the assailed Decision and Resolution are hereby AFFIRMED. cDHAES
SO ORDERED. (REYES, J., JR., J., on wellness leave)"
Very truly yours,
(SGD.) MARIA LOURDES C. PERFECTODivision Clerk of CourtBy:TERESITA AQUINO TUAZONDeputy Division Clerk of Court
Footnotes
1.Rollo, pp. 81-94. Penned by Associate Justice Lovell R. Bautista, with Presiding Justice Roman G. Del Rosario, Associate Justices Juanito C. Castañeda, Jr. (with Separate Concurring Opinion, id. at 95-101), Erlinda P. Uy, Caesar A. Casanova, Esperanza R. Fabon-Victorino, Cielito N. Mindaro-Grulla, Ma. Belen M. Ringpis-Liban (with Separate Concurring Opinion, id. at 102-107) and Catherine T. Manahan concurring.
2.Id. at 108-112.
3.Sitel Philippines Corp. v. Commissioner of Internal Revenue, 805 Phil. 464, 480-481 (2017).