BATINO REALTY CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES Court of Tax Appeals QUEZON CITY ENBANC BATINO REALTY CTA EB No. 1885 (CTA Case No. 9542) CORPORATION, Petitioner, Present: - versus- DEL ROSARIO, 8L COMMISSIONER OF CASTANEDA, JR., UY, INTERNAL REVENUE, RINGPIS-LIBAN , MANAHAN, Respondent. BACORRO-VILLENA, and MODESTO-SAN PEDRO, JJ. Promulgated: OCT 0 9 2020 //)_ l/~ RESOLUTION DEL ROSARIO, PJ.: For resolution is petitioner's "Motion for Reconsideration" filed on January 24, 2020, with respondent's "Opposition" posted on June 30, 2020 and received by the Court on July 6, 2020. In the sa id Motion for Reconsideration, petitioner prays that the Court set aside the Decision promulgated on January 3, 2020, and a new order be issued granting its petition for refund of unutilized input value-added tax in the amount of Eight Hundred Thirty Five Thousand Four Hundred Ninety Nine Pesos and 25/100 (P835 ,499 .2 5). The dispositive portion of the assailed Decision reads: "WHEREFORE, the Petition for Review dated July 31 , 2018 filed by Batino Realty Corporation is DENIED. The impugned

RESOLUTION of Batino Realty Corporation vs. Commissioner Internal Revenue CTA EB No. 1885 (CTA Case No. 9542) Decision dated April 18, 2018 and Resolution of June 11, 2018, both rendered by the Court in Division are AFFIRMED. SO ORDERED." Acting on petitioner's "Motion for Reconsideration" of the Decision promulgated on January 3, 2020, which denied the Petition for Review, and affirmed the Decision dated April 18, 2018 and the Resolution dated June 11, 2018 of the Court in Division, the Court notes that no substantial arguments have been adduced to warrant the reconsideration sought. WHEREFORE, premises considered, petitioner's "Motion for Reconsideration" filed on January 24, 2020 is hereby DENIED for lack of merit. SO ORDERED. WE CONCUR: ROMAN G. DEL"ROSARIO Presiding Justice Q_..z;;-c~~~o. JifANITO C. CASTANEDA(JR. ERL~.UY Associate Justice Associate Justice ~� -4.. /fL-- {J~~-~ MA. BELEN M. RINGPIS-LIBAN CATHERINIT. MANAHAN Associate Justice Associate Justice '