COMMISSIONER OF INTERNAL REVENUE v. ATLAS PRECISION ENVIRONMENT CORPORATION

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC COMMISSIONER OF CTA EB NO. 2686 (CTA Case No. 9043) INTERNAL REVENUE, Present: Petitioner, -versus- DEL ROSARIO, P.J., RINGPIS-LIBAN, MANAHAN, BACORRO-VILLENA, MODESTO-SAN PEDRO, REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, and ANGELES, JJ. ATLAS PRECISION ENVIRONMENT Promulgated: JUN 2O2~02:~.:� ---- --- iJI-'f, CORPORATION, - - '-2tJ/-IIit ~x Respondent. x------------------ RESOLUTION CUI-DAVID, J.: Before the Court En Bane is the Motion for Reconsideration (of the Decision dated 13 February 2024) filed by petitioner via registered mail on March 4, 2024, and received by the Court on March 12, 2024, assailing the Decision 1 promulgated on February 13, 2024 (assailed Decision), the dispositive portion of which reads: WHEREFORE, premises considered, the Petition for Review filed by the Commissioner of Internal Revenue is DENIED for lack of m erit. Accordingly, the assailed Decision dated March 30, 2022, and the Resolution dated July 28, 2022, in CTA Case No. 9043 , are AFFIRMED. SO ORDERED. 1 En Bane Docket, pp. 89-111.

RESOLUTION CTA EB No. 2686 (CTA Case No. 9043) Commissioner of Internal Revenue v. Atlas Precision Environment Corporation X------------------------------------------------------------------------------------------X The assailed Decision sustained the ruling of the Court in Division ordering the cancellation and withdrawal of the deficiency value-added tax (VAT) assessment issued by petitioner against respondent for the period covering January 1, 2013 to June 30, 2013, for violation of respondent's right to administrative due process. In moving for the reconsideration of the assailed Decision, petitioner raises the sole ground that: The aforesaid decision is contrary to the applicable law, rules, and regulations and that the evidence is insufficient to justify the decision. In its Opposition (to the Petitioner's Motion for Reconsideration dated 04 March 2024) filed on March 21, 2024, respondent submits that petitioner's motion should be denied for lack of merit. According to respondent, the instant motion merely reiterates petitioner's arguments set forth in his Petition for Review, and it offers no relevant insight, reasonable basis, or application warranting the reversal of the assailed Decision of February 13, 2024. Nonetheless, respondent asserts that (i) the Court En Bane correctly affirmed the Decision dated March 30, 2022 and the Resolution dated July 28, 2022; and (ii) the presumption that assessments are prima facie correct and made in good faith does not apply because the assessment was issued in violation of the taxpayer's right to due process. After a thorough study of petitioner's Motion for Reconsideration and the Opposition filed thereto by respondent, the Court En Bane finds that all the issues raised in the instant motion have already been determined and passed upon, first by the Court in Division and subsequently on appeal by the Court En Bane. As correctly pointed out by respondent, the arguments interposed by petitioner in his Motion for Reconsideration are mere reiterations of his prevwus arguments outlined in his Petition for Review filed with the Court En Bane. Thus, discussing them anew is surely a waste of time and dwindling resources for the Court. ACCORDINGLY, the Motion for Reconsideration (of the Decision dated 13 February 2024) filed by petitioner Commissioner of Internal Revenue is DENIED, for lack of merit.

RESOLUTION CTA EB No. 2686 (CTA Case No. 9043) Commissioner of Internal Revenue v. Atlas Precision Environment Corporation X------------------------------------------------------------------------------------------X SO ORDERED. 1M,.{If/I'dft�_ WE CONCUR: LAJ.Jl ~vCUI-DAVID Associate Justice Presiding Justice ~- ~ #'-.____ MA. BELEN M. RINGPIS-LIBAN Associate Justice ~--7-~ CATHERINE T. MANAHAN Associate Justice r -VILLENA ~~f~~~~�~ MARIAN rviJF. REmS-FA~ARDO Associate Justice HENRY ~~NGELES Associate Justice