COMMISSIONER OF INTERNAL REVENUE v. BETHLEHEM HOLDINGS, INC.

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC COMMISSIONER OF CTA EB NO. 2673 INTERNAL REVENUE, (CTA Case No. 9789) Petitioner, Present: -versus- DEL ROSARIO, P.J., RINGPIS-LIBAN, BETHLEHEM HOLDINGS, MANAHAN, INC ., BACORRO-VILLENA, MODESTO-SAN PEDRO, Respondent. R E Y E S -F A J A R D O , CUI-DAVID, FERRER-FLORES, and ANGELES, JJ. --~-----~-----~~~ Promulgated: APR 29 2024 X------ - ----------------- --- --- RESOLUTION CUI-DAVID, J.: Before the Court En Bane is the Motion for Reconsideration (Decision dated 11 October 2023) 1 filed by petitioner on October 27, 2023, assailing the Decision p romulgated on October 11, 2023 (assailed Decision), 2 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 merit. The assailed Decision dated December 3, 2021, and Resolution dated August 5, 2022 are AF FIRMED . SO ORDERED. 1 En Bane (�8) Docket, pp. 95-98. 2 �8 Docket, pp. 58-73.

RESOLUTION CTA EB No. 2673 (CTA Case No. 9789) Commissioner of Internal Revenue v. Bethlehem Holdings, Inc. x------------------------------------------------------------------------------------------x The assailed Decision sustained the ruling of the Court in Division ordering petitioner to refund or issue a tax credit certificate in favor of respondent in the amount of P8,004,577.61, representing the latter's excess and unutilized creditable withholding taxes (CWTs) for the calendar year (CY) 2015. In moving for the reconsideration of the assailed Decision, petitioner raises the sole ground that: The Honorable Court erred in affirming the decision of the Honorable Court in Division which ruled that respondent is entitled to the refund or issuance of a tax credit certificate in the amount of P8,004,577.61, representing excess and unutilized CWTs for CY 2015. By way of Comment/ Opposition3 to petitioner's Motion for Reconsideration, respondent contends that the arguments interposed by petitioner are a mere rehash of his previous arguments, which have already been duly considered by the Court in Division and by this Court. Hence, petitioner's Motion for Reconsideration should be denied for lack of merit, claims respondent. After a judicious review of petitioner's Motion for Reconsideration and the Comment/Opposition filed thereto by respondent, the Court En Bane finds that all the issues raised in the instant Motion for Reconsideration have already been considered 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 previous arguments outlined in his Petition for Review filed with the Court En Bane. To discuss them anew is undoubtedly a waste of time and dwindling resources for the Court. WHEREFORE, the Motion for Reconsideration (Decision dated 11 October 2023) filed by petitioner Commissioner of Internal Revenue is DENIED for lack of merit. 3 EB Docket. pp. I00-106.

RESOLUTION CTA EB No. 2673 (CTA Case No. 9789) Commissioner of Internal Revenue v. Bethlehem Holdings, Inc. X------------------------------------------------------------------------------------------X SO ORDERED. ~~~ WE CONCUR: LANEE S. CUI-DAVID Associate Justice Presiding Justice ~- ~ ./1'-- MA. BELEN M. RINGPIS-LIBAN Associate Justice c~v� ~.....~~-- CATHERINE T. MANAHAN Associate Justice ~ ~ r. ~ -~'Crtk> MARIAN IVYfJ. REY~S-FAJARDO Associate Justice HENRY S~~GELES Associate Justice