VILLAGE GREEN HOG FARM, INCORPORATED v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC ********* VILLAGE GREEN HOG FARM, CTA EB No. 1252 INC., (CTA Case No. 8375) Petitioner, Present: -versus- DEL ROSARIO, PJ. CASTANEDA, JR., BAUTISTA, UY, CASANOVA, FASON-VICTORINO, MINDARO-GRULLA, and RINGPIS-LIBAN JJ. COMMISSIONER OF INTERNAL Promulgated: REVENUE, Respondent. DEC 0 6 2016 ~~ - x-----------------------------------------------------------------------~-------x RESOLUTION UY, J.: For resolution is petitioner's "MOTION FOR RECONSIDERATION" filed on June 17, 2016, without respondent's comment despite due notice, praying for the setting aside of the Court En Bane's Decision dated May 17, 2016, the dispositive portion of which reads: "WHEREFORE, all the foregoing considered , the instant Petition for Review is DENIED for lack of merit. Accordingly, the Decision dated August 1, 2014 and Resolution dated November 14, 2014, both rendered by the Court in Division in CTA Case No. 8375 are AFFIRMED. SO ORDERED ."

RESOLUTION CTA EB No. 1252 Page 2 of2 In the instant Motion, petitioner argues that the best evidence obtainable rule was misapplied by respondent, as there was no refusal on the part of petitioner to submit its records; and that assuming that petitioner is liable for any deficiency tax, it cannot be made liable for deficiency and delinquency interest. THE COURT EN BANC'S RULING A careful perusal of the Motion for Reconsideration shows that the arguments raised therein are mere reiterations of matters which have already been considered, weighed, passed upon and exhaustively resolved by the Court En Bane in the assailed Decision. Hence, finding no compelling reason to reconsider, modify or reverse the said Decision, We shall no longer belabour, in this Resolution, to repeat the disquisitions made therein. WHEREFORE, premises considered, petitioner's Motion for Reconsideration is DENIED for lack of merit. SO ORDERED. AEssR~~~~~UtiYc� e WE CONCUR: Presiding Justice J:. JJ~~ C.C2.3--~ (On Leave) LOVELL R. BAUTISTA JUAfiiTO C. CASTANEDA, JR. Associate Justice Associate Justice ~ . FASON-VICTORINO CAESAR A. CASANOVA Associate Justice (On Leave) ~. ~ ~�'- CIELITO N. MINDARO-GRULLA MA. BELEN M. RINGPIS-LIBAN Associate Justice Associate Justice