SERVICE RESOURCES, INC. v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC SERVICE RESOURCES, INC., CTA EB NO. 2484 Petitioner, (CTA Case No. 9978) -versus- COMMISSIONER OF INTERNAL REVENUE, Respondent. X-------------------------------------------X COMMISSIONER OF CTA EB NO. 2508 (CTA Case No. 9978) INTERNAL REVENUE, Present: Petitioner, DEL ROSARIO, P.J., -versus- RINGPIS-LIBAN , MANAHAN, BACORRO-VILLENA, MODESTO-SAN PEDRO, REYES -FAJARDO , CUI-DAVID, and FERRER-FLORES,]]. Promulgated: SERVICE RESOURCieS;pIoNndC~~t A-UG 1 1 ~~------_'>/:'?_~.-., X------------------------------------------------------------------ -- RESOLUTION R I N GPIS- LIBA N , ] : : For Resolution is the Motion for Reconsideration (En Bane Decision dated 08 March 2023) ftled by Commissioner ofinternal Revenue (CIR) on March 24,2023 with Comment (on Petitioner's Motz'on.for Reconsideration dated March 24, 2023) ftled by the taxpayer Service Resources, lnc. on June 26, 2023.

RESOLUTION CTA EB NO. 2484 &. 2508 (CTA CASE NO. 9978) As noted by the taxpayer, the motion is almost an exact restatement of the arguments raised by the CIR in the Petition for Review (EB No. 2508).1 In Moll v. Court of Appeals,2 the Supreme Court denied a petitioner's motion when it observed that a perusal of the records indicates that no new matters or arguments were raised in the same. Rather the issues and grounds cited were a mere rehash of the issues already more than sufficiently passed upon in his petitions. WHEREFORE, premises considered, the CIR's Motion for Reconsideration (En Bane Decision dated 08 March 2023) is DENIED for lack of merit. SO ORDERED. ~.~~ MA. BELEN M. RINGPIS-LIBAN Associate Justice WE CONCUR: Presiding Justice ~~ 7:A...,....""'-"1"'r;.__--- CATHERINE T. MANAHAN Associate Justice - JEAN lVI/\-ftJf.C~. D/\-~vnnv- 0 n official business MARIA ROWENA MODESTO-SAN PEDRO Associate Justice 1 Please refer to the Petition for Review. Rollo (EB No. 2508), pp. 7-8 and Motion for Reconsideration (En Bane Decision dated 08 March 2023), Rollo (EB No. 2484}, pp. 105-106. 2 G.R. No. 145425, December 9, 2002, 442 PHIL 67-75.

RESOLUTION erA EB NO. 2484 & 2508 (erA CASE NO. 9978) On leave /vu,,_;Jt,~ MARIAN IVY F. REYES-FAJARDO LArk~ ~'~m-:dAVID Associate Jus rice Associate Jusrice co~~~lttt~ttifs Associate Jusrice