WESTCOAST AUTOMOTIVE CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

~ REPUBLIC OF THE PHILIPPINES Court of Tax Appeals QUEZON CITY Special Second Division WESTCOAST AUTOMOTIVE CTA CASE NO. 10561 CORPORATION, Petitioner, Members: RINGPIS-LIBAN, PJ, Chairperson, -versus- MODESTO-SAN PEDRO, and FERRER-FLORES, JJ COMMISSIONER OF Promulgated: INTERNAL REVENUE, Respondent. X ----------------------------------------------------------------------------------------------------------------------- X RESOLUTION MODESTO-SAN PEDRO, J.: For the Court's resolution is respondent's Motion for Reconsideration (Re: Decision dated 10 February 2026), filed on March 23, 2026, with petitioner's Comment thereto, filed on April 24, 2026, assailing this Court's February 10, 2026 Decision. As observed by petitioner, the Motion is a near-verbatim copy of respondent's Memorandum. It raises no new points, merely rehashing arguments already considered, analyzed, and refuted in the assailed Decision. There is consequently no need to reiterate Our discussions here, 1 and the Motion must be denied. FOR THIS REASON, respondent's Motion for Reconsideration (Re: Decision dated 10 February 2026), filed on March 23, 2026, is hereby DENIED for lack of merit. SO ORDERED. I' /l ~ .,.~� ~jrr.~�/�~f...� ,j ~;� -"'"~'- MARIA RO EAsNs~�I.a/ tOeDJ STO-SAN PEDRO stice See Roque v. Commission on Election, G K No. 188456 (Resolution), February I 0, 20 I0; see also Shangri-La International Hotel Management, Ltd v. Developers Group ofCompanies, Inc., G.R. No. 159938 (Resolution), January 22, 2007; see also Ortigas and Company Limited Partnership v. Velasco, G.R. Nos. 109645 & 112564 (Resolution), March 4, 1996.

J DECISIO~ CTA CASE NO. 10561 Page 2 of2 WE CONCUR: ~-~~~ MA. BELEN M. RINGPIS-LIBAN Presiding Justice co~f~IN''l!.'~ Associate Justice