CASTALLOY TECHNOLOGY CORP. ALLIED INDUSTRIAL CORP. AND ALINSU STEEL FOUNDRY CORP. v. ATTY. JOSE N. TAN, CESO V, as REGIONAL DIRECTOR, BIR Region NO.13, Cebu City, Acting for and in behalf of the Commissioner of Internal Revenue,

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC ALLIED INDUSTRIAL CORP. AND ALINSU STEEL CTA EB No. 1193 (CTA CASE No. 8244) FOUNDRY CORP., Petitioners, Present: DEL ROSARIO I PJ - versus - CASTANEDA, JR. BAUTISTA, UY, CASANOVA, FASON-VICTORINO, ATTY. JOSE N. TAN, CESO MINDARO-GRULLA, V., as REGIONAL DIRECTOR, COTANGCO-MANALASTAS,and BIR Region No. 13, Cebu RINGPIS-LIBAN, JJ. City, Acting for and in behalf of the Commissioner of Promulgated: Internal Revenue, Respondent. JUl 12 2016 ~/.s-~ rM � x----------------------------- -~-- x RESOLUTION FASON-VICTORINO, J.: For Court action is petitioners' Motion for Reconsideration (Decision dated December 2, 2015) dated January 18, 2016, assailing the Decision dated December 2, 2015 which denied its appeal for lack of merit thereby affirming the Decision dated January 30, 2014, and the Resolution dated June 9, 2014 of the Court in Division dismissing the case for lack of jurisdiction. In the Motion, petitioners pray for the reversal of the assailed Decision on the sole ground that the Formal Letter of Demand (FLD) and Assessment Notice both dated

RESOLUTION CTA EB No. 1193 February 16, 2011, conveyed a tenor of finality, hence, deemed the final decision of respondent Commissioner of Internal Revenue (CIR) on the disputed assessment. For petitioners, their immediate judicial recourse was justified allowing the Court to acquire jurisdiction over the case. Despite notice, respondent failed to file comment or opposition to the subject Motion. 1 A review of the record reveals that the instant Motion is but an excerpt of the arguments in the Petition for Review dated June 28, 2014. In other words, they are not new. Neither are they substantial to justify a change in the ruling of the Court. In fact, they have been sufficiently addressed and rejected by the Court in the Decision of December 2, 2015. There being no compelling reason for the Court to modify, much less reverse its ruling, the instant Motion must be denied. WHEREFORE, the Motion for Reconsideration (Decision dated December 2, 2015) dated January 18, 2016, filed by petitioners Allied Industrial Corporation and Alinsu Steel Foundry Corporation, is hereby DENIED, for lack of merit. SO ORDERED. We Concur: Presiding Justice SZ~~ c. <:;:~-~ o. ~� Jd"ANITO C. CASTANE6~, .JR. LOVELL R. BAUTISTA Associate Justice Associate Justice 1 Records Verification dated June 17, 2016 of the Judicial Records Division of the Court

RESOLUTION CTA EB No. 1193 ER~.UY .<On Leave) CAESAR A. CASANOVA Associate Justice Associate Justice (On Leave) ~� .,..,~ C:. ::l.//~#- CIELITO N. MINDARO-GRULLA AMELIA R. COTANGCO-MANALASTAS Associate Justice Associate Justice alv.. ~~'-- MA. BELEN M. RINGPIS-LIBAN Associate Justice