SURIGAO MICRO CREDIT CORPORATION v. THE COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SECOND DIVISION SURIGAO MICRO CREDIT CTA Case No. 9108 CORPORATION, Petitioner, -versus- Members: Castai:teda,Jr., Chairperson and Manahan, JJ. COMMISSIONER OF INTERNAL Promulgated: REVENUE, s~? 1 J ~o,'l Respondent. ){- - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - ){ RESOL UTI ON For resolution is respondent's Motion for Reconsideration (Re: Resolution promulgated on 24 July 2 0 18) filed on Au gust 13, 2 018 with petitioner 's Oppos ition to R espondent's Motion for Reconsideration filed on Augu st 24, 2 018. On July 24, 2018, this Court issued a Resolution denying the respondent's Petition for Relief from Judgment on the ground that the e){planations given by his cou nsel do not amount to e){cusable n egligence tha t would merit relief fron1 judgment. In the instant Motion for Reconsideration, respondent reiterates the reasons for his counsel's failure to file a timely Motion for Reconsideration rela tive to the Decision of the Court promulgated on January 9, 2018 . In its Opposition to the instant 'Motion , petitioner insists that the n egligen ce of respondent's co,unsel is not e){cusable as it could have been prevented by the e){er cise of ordinary diligen ce and prudence. We agree with the petitioner.

RESOLUTION CTA CASE No. 9108 As ruled in the subject Resolution dated July 24, 2018, the failure of respondent's counsel to lodge a timely Motion for Reconsideration could have been prevented with the mere observance of ordinary diligence and prudence and proper case management. Considering that there is no new issue raised in the instant motion and the arguments presented by respondent have already been passed upon by the Court, there is no cogent reason to disturb the assailed Resolution dated July 24, 20 18. WHEREFORE, premises considered, respondent's Motion for Reconsideration (Re: Resolution promulgated on 24 July 2018) is hereby DENIED for lack of merit. SO ORDERED. Ow.........~ c. ~-o~.,J}_. ~-T-~ Jtf"ANITO C. CASTANEDA, JR. CATHERINE T. MANAHAN Associate Justice Associate Justice '�'